【中图分类号】R197.32【文献标识码】A【文章编号】1005-2720(2009)03-0017-02

    【摘要】医院内部控制是医院为了保证业务活动的有效进行和资产的安全与完整，防止、发现和纠正错误与舞弊，保证会计资料的真实、合法、完整而制定和实施的政策、措施及程序。随着我国医疗体制改革的深入和医疗服务市场的进一步开放，内部控制水平已成为衡量医院管理质量、风险防范和运营质效的重要内容。在医院的现金管理、药品和材料管理、投资风险控制、成本核算和内部审计等关键环节中发挥重要作用。

    【关键词】医院；内部控制；财务

    The internal control of the hospital finance on the key link.Li Wenhong，Guo Yuqing，Chen Xiuyi.(The first people’s hospital of Zhaoqing，Guangdong 526021，China)

    【Abstract】The internal control of the hospital is a policy or program constituted and executed to ensure that business is in effective progress，asset is secure and intact，error can be discovered，prevented and corrected，and accounting data is true，legal and integrate.With the development of reformation of the medical system and the open of the medical service market ......