| 引用本文: |
黄胜,洪学智,王冠华,等.公立医院预算管理内部控制建设:基于COSO框架的分析[J].中国卫生经济,2017,(2):91-93.[点击复制] |
.nternal Control of Budget Management in Public Hospitals: An Analysis Based on COSO Framework[J].CHINESE HEALTH ECONOMICS,2017,(2):91-93.[点击复制] |
|
| 摘要: |
| 目的：探讨公立医院预算管理内部控制的完善路径。方法：基于COSO理论框架，分析公立医院预算管理内部控制中存在的问题及产生原因，借鉴平衡计分卡四维度管理模型，探讨完善公立医院预算管理内部控制操作流程。结果：内部控制直接影响了预算管理的质量。结论：加强公立医院预算管理活动的控制环境建设，强化经济管理活动风险意识，结合平衡计分卡的管理思想，构建以不相容职务相分离为原则的预算管理控制体系 |
| 关键词: |
| DOI： |
|
| 基金项目: |
|
| nternal Control of Budget Management in Public Hospitals: An Analysis Based on COSO Framework |
|
| () |
| Abstract: |
| Abstract: Objective: Discussion on the improvement of the internal control of the budget management in public hospitals. Methods: Analyzing problems and reasons based on COSO and exploring path of operation procedure based on BSC of the system building of budget management in public hospital. Results: Internal control influences the quality of budget management directly. Conclusion: Reinforcing the building of control environment of budget management in public hospital, strengthening the risk awareness of financial management, building the system of budget management based on the principal of separating the incompatible duties in combination with BSC |
| Key words: |
