本文在概述了医院内部会计控制的目标和原则的基础上,提出了当前医院内部会计控制系统存在的问题及医院内部会计控制的主要内容,最后阐述了完善医院内部会计控制的措施。 Based on the summary of the objectives and principles of internal accounting control in hospitals, this paper puts forward the problems existing in the current internal accounting control systems and the main contents of internal accounting control. Finally, it elaborates the measures to improve the internal accounting control in hospitals.