摘要:随着我国医院企业及内部审计深入发展，医院会计舞弊问题正受到理论界和事务界越来越多的关注，医院内部会计控制成为理论界和实务界研究和探讨的热点问题。从国内外研究的现状来看,医院内部会计控制研究目前还处在一个发展期,相关理论和方法迫切需要完善和进一步深入研究。本文在介绍分析了国内目前存在的几种内部会计控制观点的基础上，进一步对内部会计控制理论进行阐述，对如何完善医院内部会计控制进行了探讨。

关键词：内部会计控制，内部控制环境，监督机制

Abstract:With the development of our hospital and internal control, serious accounting fraud in the financial management problem is taking more and more attention in theory sector and business sector and internal accounting control become theory sector and business sector industry and research and discuss of the problem. From home and abroad to study the present situation, financial management research is still in a development stage, theory and methods there is an urgent need to improve further and further study. Accompanied by the rapid development of the hospital corporation, a series of accounting fraudulent appear which make more and more scholars began to research and explore. This article analyzes the current in the introduction of internal accounting control of the mainstream views on the content, further elaborate the theory of internal accounting control and discuss the solution to perfect the internal accounting control of the hospital.

Key Words：Internal accounting control, Internal accounting control condition ,  The mechanism of internal accounting control

　　　随着当前医疗事业改革的不断发展．医院内部会计控制体系的构建日益紧迫。医院内部会计控制体系是医院会计制度的重要组成部分，是约束会计人员的重要监督手段，关系到医院能否实现可持续发展的关键。随着医疗卫生事业的不断发展和压院经济活动的复杂化，传统的以“工作岗位相分离”为代表的内部牵制制度已不能适应医院自身发展的需要，建立一个严密、有效的内部会计控制体系已成为当前医院财务管理改革的重要课程。本文结合当前我国医院内部会计控制工作存在的不足进行了细致的分析，并结合实际针对现有状况提出了对策与方法．探讨了如何加强医院内疗会计控制体系建设，提高医院财务管理水平，促进医院和谐发展。