目录
一、医院内部控制制度在医院管理中的作用··································1
（一）提高医院经管效益和效果目标的实现······························1
（二）维护医院财产的安全完整和有效使用······························2
（三）提高会计及其信息资料的可靠性··································3
（四）促进医院贯彻执行国家的各项政策、法规····························3
二、目前医院内控制度存在的主要问题······································3
（一）内控环境松懈，对内部控制认识不足······························3
（二）内部控制制度不完善，执行不得力··································4
（三）内部控制执行成本增加,制约了内控制度的发展······················4
（四）会计信息失真，制度更新滞后······································4
（五）缺少评价、监督机制··············································5
三、完善医院内部控制的主要措施··········································5
（一）改善单位内部环境，建立健全内控制度······························5
（二）从管理者入手强化医院内部控制··································5
（三）加强会计系统控制制度········································6
（四）加强医院财务内部控制··········································6
（五）建立相对独立的内部审计部门，充分发挥其监督作用···················7
参考文献································································8
内容摘要
随着医疗卫生改革的不断深化，医院为了生存和发展，在注重社会效益的同时，必须讲求经济效益。因此医院必须建立完善的内部控制制度，以保证医院经营活动正常有序地进行，提高经营效益，促进医院的持续发展。医院内部会计控制制度是医院实现权力制衡，加强财务管理、提高会计信息质量、保护资产的安全完整、确保有关法律法规和规章制度的贯彻执行而制定和实施的一系列控制方法、措施和程序，是医院现代化管理的重要组成部分，是保证医院实现经营目标，降低医疗成本，实现经济效益和社会效益的重要手段，也是减少医院经营风险与财务风险，预防经济犯罪，规范会计行为，减少会计信息失真的根本保证。
[关键字] 内部控制制度 措施 手段
