摘要
当前公立医院科研经费管理存在预算编制不严谨、经费支出审核不严、结余经费闲置等问题。如何精细化管理科研经费,提高科研经费使用效益成为现代医院管理的重难点。论文基于内部控制视角,探索医院科研经费财务管理模式,以期提升医院科研经费管理质量,提高医院科研水平。
At present,there are some problems existing in the management of scientific research funds in public hospitals,such as the budget preparation is not rigorous,the audit of expenditure is not strict and the idle surplus funds.How to manage scientific research funds and improve the efficiency of scientific research funds has become a key and difficult point in modern hospital management.Based on the perspective of internal control,this paper explores the financial management mode of hospital scientific research funds,so as to improve the management quality of hospital scientific research funds and improve the level of hospital scientific research.
作者
李晓燕
LI Xiao-yan(The Affiliated Hospital of Southwest Medical University,Luzhou 646000,China)
出处
《中小企业管理与科技》
2019年第31期66-67,共2页
Management & Technology of SME
关键词
内部控制
医院
科研经费
internal control
hospital
scientific research funds
