随着医疗卫生体制和财政财务管理体制改革的日益深化,医疗机构的运营环境发生了很大变化,而我国医院的内部控制体系还不够完善,无法适应医院现代化的需要。因此,构建完善的内部控制体系已迫在眉睫。本文分析了目前医院内部控制体系的现状及不足,并提出了相应的完善措施。 With the deepening of medical and health system and the reform of financial and financial management system, the operating environment of medical institutions has undergone great changes. However, the internal control system of hospitals in our country is not perfect enough to meet the needs of hospital modernization. Therefore, building a sound internal control system is imminent. This article analyzes the status quo and shortcomings of the current hospital internal control system, and puts forward the corresponding measures for improvement.