摘要:隨著我國醫(yī)院企業(yè)及內(nèi)部審計深入發(fā)展，醫(yī)院會計舞弊問題正受到理論界和事務(wù)界越來越多的關(guān)注，醫(yī)院內(nèi)部會計控制成為理論界和實務(wù)界研究和探討的熱點問題。從國內(nèi)外研究的現(xiàn)狀來看,醫(yī)院內(nèi)部會計控制研究目前還處在一個發(fā)展期,相關(guān)理論和方法迫切需要完善和進一步深入研究。本文在介紹分析了國內(nèi)目前存在的幾種內(nèi)部會計控制觀點的基礎(chǔ)上，進一步對內(nèi)部會計控制理論進行闡述，對如何完善醫(yī)院內(nèi)部會計控制進行了探討。

關(guān)鍵詞：內(nèi)部會計控制，內(nèi)部控制環(huán)境，監(jiān)督機制

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

　　　隨著當(dāng)前醫(yī)療事業(yè)改革的不斷發(fā)展．醫(yī)院內(nèi)部會計控制體系的構(gòu)建日益緊迫。醫(yī)院內(nèi)部會計控制體系是醫(yī)院會計制度的重要組成部分，是約束會計人員的重要監(jiān)督手段，關(guān)系到醫(yī)院能否實現(xiàn)可持續(xù)發(fā)展的關(guān)鍵。隨著醫(yī)療衛(wèi)生事業(yè)的不斷發(fā)展和壓院經(jīng)濟活動的復(fù)雜化，傳統(tǒng)的以“工作崗位相分離”為代表的內(nèi)部牽制制度已不能適應(yīng)醫(yī)院自身發(fā)展的需要，建立一個嚴密、有效的內(nèi)部會計控制體系已成為當(dāng)前醫(yī)院財務(wù)管理改革的重要課程。本文結(jié)合當(dāng)前我國醫(yī)院內(nèi)部會計控制工作存在的不足進行了細致的分析，并結(jié)合實際針對現(xiàn)有狀況提出了對策與方法．探討了如何加強醫(yī)院內(nèi)療會計控制體系建設(shè)，提高醫(yī)院財務(wù)管理水平，促進醫(yī)院和諧發(fā)展。