做好医院财务内部控制工作,是保证医院财务“收支平衡”的关键;为此,笔者结合工作实际,对医院财务内部控制问题进行了专门、深入的探讨,在总结阐释当前我国医院财务内部控制中存在主要问题基础上,针对存在的问题探索性提出了应对策略与改进建议。 To do a good job in the hospital internal control of financial affairs is the key to ensure that the hospital finance “balance of payments ”; therefore, the author combined with the actual work of the hospital’s financial internal control issues a special, in-depth discussion of the current interpretation of the hospital Based on the main problems in the financial internal control, this paper puts forward some countermeasures and suggestions for improving the existing problems.