内部控制视角下医院成本控制优化研究  

Research on optimization of hospital cost control from the perspective of internal control

作　　者：孙东波 Sun Dongbo(Jinan Jiyang District People's Hospital,Jinan,Shandong,251400)

机构地区：[1]济南市济阳区人民医院,山东济南251400

出　　处：《市场周刊》2025年第6期49-52,共4页Market Weekly

摘　　要：成本控制是医院运营管理中的核心环节,对深化医药卫生体制改革、提升医院竞争力具有重要意义。为实现成本控制目标,医院应从内部控制视角出发,采取系统化和科学化的管理措施。通过从内部控制视角优化成本管理机制,加强信息化建设和人员意识培养,医院能够更高效地实现成本控制目标,为医药卫生体制改革提供坚实支持,为患者和社会创造更多价值。Cost control is a core link in hospital operation and management,which is of great significance for deepening the reform of the medical and health system and enhancing the competitiveness of hospitals.To achieve cost control goals,hospitals should adopt systematic and scientific management measures from an intermal control perspective.By optimizing the cost management mechanism from the perspective of internal control,strengthening information construction and personnel awareness cultivation,hospitals can more efficiently achieve cost control goals,provide solid support for the reform of the medical and health system,and create more value for patients and society.

关 键 词：内部控制 医院 成本控制 审计监督 

分 类 号：R197.322[医药卫生—卫生事业管理]