公立医院预算管理内部控制路径设计探索  

Exploration into Path Design for Internal Control of Budget Management in Public Hospital

作　　者：陆丽琴[1] 杨继红[1] LU Liqin;YANG Jihong(Gansu Provincial Hospital of Traditional Chinese Medicine,Lanzhou 730050,China)

机构地区：[1]甘肃省中医院

出　　处：《西部中医药》2019年第4期54-57,共4页Western Journal of Traditional Chinese Medicine

摘　　要：分析公立医院内部控制的基本思路、方法和流程,从而进一步分析预算管理内部控制的内容,运用归纳法、案例法、图表法构建公立医院预算管理内部控制路径,以提升医院管理水平,降低成本,改善医疗服务,提高医院运营效率。By analyzing basic thinking,method and flow of internal control in public hospital,the contents of internal control of budget management were further explored,the path for internal control of budget management in public hospital was constructed using induction,cases method and graphology to raise the management level of hospital,decrease costs,improve medical services and raise hospital operation efficiency.

关 键 词：公立医院 预算管理 内部控制 

分 类 号：R197.324[医药卫生—卫生事业管理]