随着时代的发展和社会经济的进步,特别是市场经济体制的确立和完善,我国医院的改革也在逐渐的深入;医疗行业之间的竞争日趋激烈,医院要想在激烈的市场竞争中获得发展和壮大,就需要重视医院会计的内部控制。本文简要分析了医院会计的内部控制作用,希望可以提供一些有价值的参考意见。 With the development of the times and socio-economic progress, especially the establishment and improvement of the market economy system, the reform of hospitals in our country is gradually deepening. The competition among medical industries is becoming fiercer and fiercer. Hospitals want to obtain the fierce market competition Development and growth, we need to attach importance to the internal control of hospital accounting. This article briefly analyzes the internal control role of hospital accounting, hoping to provide some valuable suggestions for reference.