Abstract:Nowadays, more and more hospitals have introduced Supply、Processing、Distraction (SPD) a supply chain model,but research on its risks and internal control is still limited. In this paper, we study that hospital must stand on its own characteristics in form of economic operation,also combine the basic and systematic analysis of risk system, to set the selection criteria for SPD suppliers;Before implementing process redesign and optimization, it is important to clarify boundaries within hospital and SPD supplier assets, logistics,information; Moreover,hospital should enhance SPD supplier’s performance appraisal system, establish a sufficient internal control management such as retrenchment mechanism.As a result, it will bring economic and social value and benefits to hospital.