Objective: To improve the quality of internal control management by optimizing the internal control evaluation system of public hospitals and effectively promote the high-quality development of hospitals. Methods: Under the guidance of the integration view of internal control evaluation，two evaluation modes of factor orientation and goal orientation were integrated to form mode integration，and process integration and index integration were carried out at the same time. Results: The evaluation index system of internal control of public hospitals was constructed from 2 first-level indicators17 second-level indicators and 70 third-level indicators. Conclusion: The application of integration concept in the optimization of internal control evaluation index system and the inclusion of non-economic critical business in the evaluation index system can promote the management and control of non-economic critical business in public hospitals，and help to realize the full coverage of internal control of economic and business activities in the integration of industry and finance in public hospitals.