医院良好的运作能够对人们的生活产生直接的影响。综合性医院通常是规模较大的医院,其资金的流动性较大,每天不仅有大量的资金流入到医院会计部门,还需要投入大量的资金用于进行基础设施的建设和设备的采购,因此需要医院会计人员加强对其的管理,确保医院良好的运作。在这种背景下,本文就综合性医院内部会计控制理论和实践进行探讨,从货币、固定资产、工程项目、会计制度等多个方面说明医院内部会计控制理论的具体应用方法。 The good functioning of the hospital can have a direct impact on people’s lives. A general hospital is usually a large hospital with large liquidity. Not only does a large amount of money flow into the hospital’s accounting department every day, but also a large amount of money needs to be invested in infrastructure construction and equipment procurement. Therefore, It requires hospital accountants to strengthen their management to ensure that the hospital is functioning well. Against this background, this article discusses the theory and practice of internal accounting control in general hospitals, and explains the concrete application methods of internal accounting control theory from several aspects such as currency, fixed assets, engineering projects and accounting system.