目的：寻求医院货币资金内部控制的方法，以堵塞货币资金管理漏洞。方法：文章分析当前医院货币资金管理中存在的主要问题，针对货币资金内部控制环境进行深入研究，提出货币资金内部控制的方法。结果：货币资金是医院所有资产中流动性最强的资产，是保护国有资产安全的重要目标。内部控制作为医院管理的中枢环节，是防范风险的有效手段。货币资金内部控制的方法是堵塞货币资金管理漏洞的有效措施。结论：有效实施货币资金内部控制的方法可以确保医院资金良性循环。%Objective: Exploring the internal control methods of monetary fund to plug the loopholes in monetary funds management. Methods: This paper analyzes the vital problems in hospital monetary funds management, investigates the internal control environment, and proposes the internal control methods of monetary fund. Results: Monetary funds are the assets with the strongest in all assets of hospital, and the important goal of protecting the safety of state-owned assets. As the central link of hospital management,internal control is an effective means to guard against risks. The internal control methods of monetary fund are the effective measure. Conclusions: The effective implementation of the internal control methods of monetary fund could ensure the virtuous cycle of hospital funds.
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