Several possible reasons for incomplete internal controls of accounting information systems in hospital have been analyzed in this paper. It is very important to set up a strong internal control for realizing Hospital Information System (HIS).

• 本文分析了医院信息系统的内控功能不完善的原因,从几个方面阐述了医院会计信息化管理的内部控制机制,强调建立健全强有力的内部控制机制是医院会计信息化管理的要求,是实现医院信息系统(HIS)良好运行的重要保障。