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当前我国的医疗体系正在进行重大的改革,逐渐地引入市场竞争机制,在这一环境之下,医院内部控制作为现代医院的重要部分,对医院稳定与健康发展都有着不可替代性的作用,因此在内部控制工作中应有效推行全面预算管理工作,进一步优化医院内部控制。本文首先阐述当前医院内部控制的现状,对全面预算管理的作用进行分析,然后提出相应有效对策,促进医院在改革中获得平稳发展。
At present, China’s medical system is undergoing major reforms and gradually introduced into the market competition mechanism. Under this environment, as an important part of modern hospitals, hospital internal control plays an irreplaceable role in the stable and healthy development of hospitals. Therefore, In the internal control work, we should effectively implement the overall budget management and further optimize the internal control of the hospital. This article first elaborates the present situation of the internal control of the hospital, analyzes the function of the comprehensive budget management, and then puts forward the corresponding effective countermeasures to promote the stable development of the hospital in the reform.