医院内部控制存在的问题与对策

国内医疗体制改革进程不断加快，医院作为当前整个医疗体系中最为重要的组成部门，其整体发展与运转状况对于医疗体制改革成果的取得会产生明显影响。现阶段医院职能发挥以及整体运转中内部控制建设事宜受到了较多关注，部分医院也均在积极开展内部控制建设相关活动以保障自身的正常运转。本文将对医院内部控制这一课题进行具体研究，在发现当前医院内部控制建设进程中存在的普遍问题基础上提出具体解决对策，旨在加强医院内部控制建设能力。

The process of medical system reform is accelerating in China. As the most important component in the current medical system, the overall development and operation of hospital will have a significant impact on the achievement of medical system reform. At the present stage, the function of hospitals and the construction of internal control in the whole operation have attracted much attention. Some hospitals are actively carrying out internal control activities to ensure their normal operation. This article will carry out a detailed research on the issue of hospital internal control. Based on finding the general problems existing in the process of hospital internal control construction, it puts forward specific solutions, aiming at strengthening the ability of hospital internal control construction.