作为加强医院经济管理的重要方面,合理完善的医院财务会计内部控制可以有效的提高会计信息的可靠性真实性、确保医院财产物资的安全完整、提高资金的使用率。但是当前我国医院普遍存在没有把财务会计内部控制放在重点关注的方面,疏忽对财务会计工作的监管控制,没有有效的形成自我调整、自我约束、自我控制的内部控制制衡机制,严重影响了医院经营活动的健康发展。因此,医院必须把强化财务会计内部控制作为医院管理的重要组成部分,在追求社会效益和经济效益的过程中构建一个完善的财务会计内部控制体系。本文主要对当前我国医院财务会计内部控制存在的问题及管理对策进行探讨。更多还原 As an important aspect of strengthening the hospital’s economic management, a reasonable sound internal control of financial accounting can effectively improve the authenticity of the reliability of accounting information, ensure the safety and integrity of the hospital’s property and materials, and increase the utilization rate of funds. However, the prevalence of hospitals in our country did not focus on the internal control of financial accounting, neglect the supervision and control over the financial and accounting work, did not effectively form a self-adjusting, self-restraint and self-control mechanism of internal control, seriously affecting the hospital The healthy development of business activities. Therefore, the hospital must strengthen the internal control of financial accounting as an important part of hospital management, in the pursuit of social and economic benefits in the process of building a sound internal control system of financial accounting. This article mainly discusses the problems existing in the internal control of hospital financial accounting in our country and the management countermeasures. More restore