随着我国医药卫生体制改革的不断深化和医院等级评审的逐步开展,对公立医院财务内部控制工作提出了更高的要求。针对公立医院内部财务控制工作中存在的问题,提出了从建立所有权与经营权更加协调的约束与激励机制,增加会计信息提供的透明度,制定规范和齐全的内部财务控制规范,设立符合各单位情况、配合密切的内部管理机构等方面进一步完善公立医院内部财务控制制度的途径和方法。 With the continuous deepening of the medical and health system reform in our country and the gradual development of hospital grade assessment, higher requirements are put forward for the financial internal control of public hospitals. In order to solve the problems existing in the internal financial control work in public hospitals, this paper puts forward the mechanism of restraint and incentive from establishing more coordinated ownership and management rights, increasing the transparency of accounting information provision, establishing a standardized and complete internal financial control standard, , With close internal management agencies and other aspects to further improve the public hospital internal financial control system approach and methods.