医院内部会计控制，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[1]，是医院为实现既定目标而形成的一种自我调整、自我约束、自我控制的制衡机制。本文就当前公立医院的内部会计控制中普遍存在的问题，结合我院（笔者供职的医院是宁波市一家集医疗、科研、保健于一体的三级乙等综合性医院，2008年的业务总收入为5.15亿元）的实际情况，阐述医院内部会计控制失效的表现，分析其产生的原因，对加强医院内部会计控制管理提出了相应的建议与对策。
关键词：医院 内部会计 控制 管理

Hospital internal accounting control is to ensure the efficient conduct of business activities and the security and integrity of the assets, , and to prevent, detect and correct errors and fraud to ensure that accounting information true, lawful, complete and develop and implement policies, measures and procedures [ 1], the hospitals and to achieve the set objectives to form a kind of self-regulation, self-discipline, self-control checks and balances. In this paper, the current public hospital's internal accounting controls common problems, combined with our hospital (I worked in hospitals, Ningbo City, a collection of medical, scientific research, health care in one of the three B General Hospital, in 2008 total revenue of business 5.15 billion) of the actual situation in the hospital described the performance of internal accounting controls failed to analyze its causes, strengthening hospital management of internal accounting control the corresponding recommendations and countermeasures.
Keywords: Hospital internal accounting management control