近年來，不論是國內或是國外，均發生許多因內控制度未及時發揮功效，而導致重大弊案發生，造成企業財務上嚴重的損失，甚至危及企業營運。這些弊案不只發生在銀行業、會計業、彩券業或公家機關，甚至連醫療院所都因內控制度失效，使得弊案連連發生。 為了避免此類事件的發生，本研究針對醫療院所的內部控制機制做探討，以台灣中部某區域教學醫院為研究對象，經由文獻的探討，以及專家訪談的成果，找出適合醫院內部控制的績效指標，依此來建構合理的內部控制制度，以提供醫院高層主管掌控內部稽核的依據。除此之外，本研究還配合使用質性研究方法，對專家學者及醫院主管進行焦點團體訪談和層級分析問卷。接著，將方才得到的訪談內容進行歸納，整理出19項醫院內控績效指標，分析其各層級指標之權重表現，並依此來建構出內控指標系統，以做為醫院建立內控機制的參考。

Many severe scandal occurred cause of internal control mechanisms no function, inducing heavy losses in the finance of companies and the operating of business, no matter in Taiwan or in global countries, during recent years. The internal control mechanisms no function may cause scandal occurred, not only in bank, accountant industry, lottery and the government agencies, but also in hospital. To prevent this kind of event, this study of the view for the internal control mechanisms in a regional teaching hospital in the central area of Taiwan. Through literature review and analysis of internal expert interview, to find out and construct the performance indicator of the internal control systems of financial problem in hospital. And implications and suggestions for the hospital administrators were made bases on the finding. In addition, this study used qualitative research method and internal focus group in-depth interview methodology and analytic hierarchy process for analysis. We find 19 indicators of internal control systems and analyze weight based of these indicators, and use these data to construct the index of the internal control systems in hospital, and made bases on the finding.