Abstract: Hospital material procurement control is an important part of hospital management. To standardize the material procurement process from the internal control point of view, actions should be taken to set up an independent procurement center, organize budget scientifically, and determine the appropriate form of material procurement. To strengthen the internal control of material procurement, managers should adhere to the principle of mutual separation and overall monitoring, establish and perfect the relevant mechanism of hospital purchasing management, strengthen the feasibility study and compilation of the purchasing budget, and audit supervision should be run through the whole process of material purchasing.