医院内部控制,是医院为了保证业务活动的有效进行和资产的安全与完整,防止、发现和纠正错误与舞弊,保证会计资料的真实、合法、完整而制定和实施的政策、措施。内部会计控制是医院为实现既定目标而形成的一种自我调整、自我约束、自我控制的制衡机制。 Hospital internal control is the policy and measures that the hospital has formulated and implemented to ensure the effective conduct of business activities and the safety and integrity of assets, to prevent, detect and correct mistakes and frauds, and to ensure the authenticity, legality, and completeness of accounting data. Internal accounting control is a system of checks and balances that self-adjustment, self-discipline, and self-control are formed by hospitals to achieve their goals.