在新医保政策导向下,各类医院都在不断完善自身的财务内控工作,作为财务内控核心内容的全面预算管理,其在实践中仍然面临着诸多挑战。医院财务部门在新时期需要加强自身的成本控制中心职能,在助力科室建设的同时需要提升成本控制绩效。 Under the guidance of the new medical insurance policy, all kinds of hospitals are constantly improving their internal financial controls. As a comprehensive budget management centerpiece of financial internal control, they still face many challenges in practice. In the new era, the hospital finance department needs to strengthen its own function of cost control center, and at the same time it needs to enhance the performance of cost control while facilitating the construction of departments.