新《医院财务制度》下收支管理与内控制度浅析  

Discussion on relationship between revenue and expenditure management and internal control system under new hospital finance system

作　　者：王春 

机构地区：[1]北京兴华会计师事务所有限责任公司

出　　处：《中国医院》2011年第6期14-16,共3页Chinese Hospitals

摘　　要：新《医院财务制度》已经颁布,对医院财务管理提出新的要求。各级医院通过建立全面预算体系,来健全医院内部内控制度,从而让医院实现有效的收入与支出管理。文章论述了新《医院财务制度》制度下的收支管理的节点;内部控制制度健全对收支管理和预算管理的保证作用以及如何建立科学合理的全面预算体系。New hospital finance system has been issued and hospital finance management will faces new regulations.Hospital at all levels will promote hospital internal control system by establishing total budget system to effectively manage hospital revenue and expenditure.Key points of hospital revenue and expenditure management in new hospital finance system are discussed.The functions of a complete internal control system on assuring effective hospital revenue and management and budget management are analyzed.Finally,how to establish total budget system is mentioned.

关 键 词：收支管理 预算管理 内部控制 

分 类 号：R197.322[医药卫生—卫生事业管理]