改革开放以来,我国卫生体制改革经历了由表及里的深化过程。研究财务内部控制,是公立医院健康良性发展的必经之路。研究公立医院财务内部控制理论,结合我国医院财务内部控制实施现状,分析其中存在的差距和问题,是探讨财务内部控制的有效方法。 Since the reform and opening up, China’s health system has undergone a process of deepening its reforms. Studying financial internal control is the only way for the healthy development of public hospitals. Studying the theory of financial internal control in public hospitals and combining with the current status of implementation of internal financial control in Chinese hospitals, analyzing the existing gaps and problems is an effective method to explore financial internal control.