我国公立医院是我国医疗行业的主力军,公立医院的内部会计控制涉及整个行业市场的稳定发展,关系到全社会的利益。本文从我国公立医院会计控制的现状出发,深入剖析了公立医院内部会计控制存在的问题,并针对问题提出了具体可行的改善措施,以期能对我国公立医院内部会计控制体系的建设有所裨益。 China’s public hospitals are the main force of the medical industry in our country. The internal accounting control of the public hospitals involves the steady development of the entire industry market and the interests of the whole society. Based on the status quo of public hospital accounting control in our country, this paper deeply analyzes the existing problems in public hospital internal accounting control and puts forward some feasible measures to improve the public hospital internal accounting control system.