随着我国医疗体制改革的深化,医院需不断规范财务核算,提高国有资产使用效率,以适应改革对于医院内部管理要求。多数医院通过建立内部会计控制制度实现提高内部管理水平目标,但由于医院重视程度、专业人才技能等因素,医院内部会计控制制度未得到有效执行。本文通过对我国医院内部会计控制中存在问题进行分析的基础上,提出加强医院内控工作的途径。 With the deepening of the medical system reform in our country, the hospital needs to standardize the financial accounting and improve the efficiency of the use of state-owned assets in order to meet the reform requirements for the internal management of the hospital. Most hospitals achieve the goal of improving their internal management level by establishing an internal accounting control system. However, the internal accounting control system in hospitals has not been effectively implemented because of the importance of hospitals and professional skills. Based on the analysis of the existing problems in the internal accounting control of hospitals in our country, this paper puts forward the ways to strengthen the internal control work in hospitals.