1医院内部会计控制的目标医院内部会计控制的目标应包括:(1)保障医院经营活动有秩序地正常进行;(2)保证资产的安全、完整及有效使用;(3)压缩、控制采购成本和变动费用,以求效益最大化;(4)保证会计信息的可靠和及时提供,准确反映医院的财务状况。2医院内部会计控制应涵盖的业务 1 Objectives of internal accounting control in hospitals The goals of internal accounting control in hospitals should include: (1) ensuring that hospital operations are performed in an orderly manner; (2) ensuring the safety, integrity, and effective use of assets; (3) compressing and controlling procurement costs And to change costs in order to maximize efficiency; (4) to ensure the reliable and timely provision of accounting information, accurately reflect the hospital’s financial status. 2 The business that the internal accounting control of the hospital should cover