摘要
健全的内部控制环境和机制可为公立医院全面预算管理提供坚实的基础和保障,同时也使公立医院全面预算管理体系更加科学规范。本文旨在从内部控制的视角探索如何构建和完善公立医院全面预算管理体系。研究路径为首先分析内部控制对公立医院全面预算管理的作用和影响,其次以内部控制理论为基础分析公立医院全面预算管理的问题和风险点,最后从内控视角提出完善公立医院全面预算管理体系的措施。
Sound internal control environment and mechanism provide a solid foundation and guarantee for the public hospital budget management,and make the public hospital budget management system more scientific and standardized.This paper aims to explore how to construct and improve the comprehensive budget management system of the public hospital from the perspective of internal control.The research approach firstly analyzes the role and influence of internal control on the comprehensive budget management of the public hospital,then analyzes the problems and risk points of the comprehensive budget management of public hospital based on the internal control theory,and finally proposes measures to improve the comprehensive budget management system of public hospitals from the perspective of internal control.
作者
李佳澧
Li Jiali(Luoyang Orthopedic-Traumatological Hospital of Henan Province (Henan Provincial Orthopedic Hospital), Luoyang 471002, China)
出处
《中国医院统计》
2020年第5期450-454,共5页
Chinese Journal of Hospital Statistics
基金
河南省中医药文化管理研究重点项目(TCM2019005)。
关键词
公立医院
内部控制
全面预算管理
public hospital
internal control
comprehensive budget management
