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医院的内部控制渗透在医院经营管理的全程,医院的经济活动必须要在内部控制机制下进行,同其他的行业相比,医院的财务管理有着较强的特殊性。在市场经济飞速发展的形势下,我国医院的财务管理出现了较多问题,在财务预算管理以及成本控制上还存在着一些不足。为此,本文针对医院财务预算管理与成本控制的问题进行了一些分析,并为加强医院的财务预算管理与成本控制提出了一些建议。
The internal control of the hospital infiltrates the whole operation and management of the hospital. The economic activities of the hospital must be carried out under the internal control mechanism. Compared with other industries, the hospital’s financial management has a strong peculiarity. With the rapid development of market economy, there are many problems in the financial management of hospitals in our country. There are still some shortcomings in financial budget management and cost control. Therefore, this article analyzes some problems about hospital financial budget management and cost control, and puts forward some suggestions to strengthen the hospital’s financial budget management and cost control.