随着市场经济的推进,医疗卫生体制也发生了巨大的变化。医院在确保社会服务职能的前提下,降低成本,获取适当的利润,减少国家财政支出也是医院必须考虑的问题之一,同时也是公立医院转型后双层职能的具体表现。目前许多公立医院,虽说大部分资金需要国家的支持,但是在市场竞争中实力仍不强,究其原因,内部控制较差是主要因素之一。因此我们有必要对医院内控做下浅析。 With the promotion of the market economy, the health care system has undergone tremendous changes. Under the premise of ensuring the social service function, hospitals should reduce costs, obtain appropriate profits, and reduce state financial expenditure, which is also one of the problems the hospital must consider. It is also a concrete manifestation of the double-layer function of public hospitals after their transformation. At present, many public hospitals, although most of the funds need the support of the state, are not strong enough in the market competition. The reason for this is that poor internal control is one of the major factors. Therefore, we need to analyze the hospital’s internal control.