Objective: To strengthen the internal control of hospital bill management;Methods:The use of audit special case analysis;Results:At present, the management mode of hospital bills is to be optimized,The time for issuing bills and enter into the account book is not uniform,The bill management is out of hospital information management ；Conclusion: In the view of internal control, it is necessary to optimize the process and management of bill management, realize the effective integration of financial management and bill management, and actively use information technology to reconstruct the existing hospital bill management system.