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财务的内部控制制度是联系整个医院的制度,整个医院必须对于制度做到统一认识,有利于促进内部控制的运行,充分发挥出内部控制制度的约束性。然而对于医院而言其内部的全面预算能够推动对于医院的发展,医院需要加大对于全面预算的管理水平,有利于提高医院预期的经济效益。加之预算管理本身属于财务内部控制的核心,由此必须提高全面预算管理的水平。
The internal control system of finance is the system that links the whole hospital. The hospital as a whole needs to have a unified understanding of the system, which is conducive to promoting the operation of internal control and giving full play to the binding nature of the internal control system. However, for the hospital, its internal comprehensive budget can promote the development of the hospital. The hospital needs to increase the management level of the overall budget and help to improve the expected economic benefits of the hospital. Coupled with the budget management itself is the core of financial internal control, which must raise the level of overall budget management.