为了进一步探析医院的财务管理有效内部控制,文章首先分析了内部财务控制的基本内涵和医院加强内部控制的必要性,接着就加强医院财务管理与内部控制的提出了以下建议:转变观念,从上到下提高对内部控制的认识;建立适应当前形势的医院财务内部控制制度;要保证严格执行医院财务内部控制制度;建立医院内部审计制度,以保证内部控制制度的有效实施。 In order to further analyze the effective internal control of the hospital’s financial management, the article first analyzes the basic connotation of the internal financial control and the necessity of the hospital to strengthen the internal control. Then it puts forward the following suggestions to strengthen the hospital’s financial management and internal control: To improve the understanding of internal control; to establish the hospital’s financial internal control system to adapt to the current situation; to ensure the strict implementation of the hospital’s financial internal control system; to establish the hospital’s internal audit system to ensure the effective implementation of the internal control system.