基于新型农村合作的内部控制目标与COSO内部控制理论目标的一致性,本文从内部控制要素的五个方面建立新型农村合作医疗的内部控制,分别是控制环境、风险评估、控制活动、信息与沟通、监督与评价。 Based on the consistency between the goal of internal control of new-style rural cooperation and the theoretical goal of COSO internal control, this article establishes the internal control of new-type rural cooperative medical care from five aspects of internal control factors, namely control environment, risk assessment, control activities, information and communication , Supervision and evaluation.