本文以医院内部会计控制为研究对象,采用规范分析的研究方法,沿着提出问题、分析问题和解决问题的思路进行,概括目前我国医疗机构内部会计控制的现状和存在问题,根据问题和相关理论提出医院内部会计控制的理论结构,并对医院内部会计控制提出具体控制方法。 This article takes the internal accounting control of the hospital as the research object, adopts the research method of normative analysis, and follows the way of putting forward the questions, analyzing the problems and solving the problems, and summarizes the present situation and existing problems of the internal accounting control in our country’s medical institutions. According to the problems and related theories Put forward the theoretical structure of the internal accounting control in the hospital, and put forward specific control methods for the accounting control in the hospital.