随着社会经济不断发展,我国医疗体制也不断进行改革,推动了我国基层医疗机构的发展规模不断扩大。在这样的背景下,一方面提高了基层医疗机构发展过程中各项资金周转情况的复杂性,另一方面增加了基层医院的内部控制和财务风险管理的压力。本文主要分析基层医疗机构内部控制管理的问题成因和现状,然后提出内部控制管理的方法。 With the continuous development of social economy, the medical system of our country has been constantly reformed, which has promoted the continuous expansion of the development scale of grass-root medical institutions in our country. Under this background, on the one hand, the complexity of the turnover of funds in the development of grass-roots medical institutions is increased; on the other hand, the pressure of internal control and financial risk management in grass-roots hospitals is increased. This article mainly analyzes the cause and current situation of the problem of internal control and management in primary medical institutions, and then puts forward the method of internal control management.