促进医院发展的重要组成部分是财务管理制度,在进行医院财务管理工作的过程中,核心工作内容就是医院财务内部控制工作,完善的医院财务管理制度是推动医院发展的原动力。怎样才能更好的完善医院财务管理方面的各项工作内容已经成为研究医院内部控制的重要手段。本文通过对医院内部控制制度的重要性;医院内控制度存在的问题;医院财务会计内部控制的有效措施进行了简单的论述。 An important part of promoting the development of the hospital is the financial management system. During the process of hospital financial management, the core content of the work is the internal financial control of the hospital. A sound hospital financial management system is the driving force behind the development of the hospital. How to better perfect various aspects of hospital financial management work has become an important means to study the internal control of the hospital. In this paper, the importance of hospital internal control system; the existing problems of hospital internal control system; and the effective measures of internal control of hospital financial accounting are briefly discussed.