Abstract：Sound internal control environment and mechanism provide a solid foundation and guarantee for the public hospital budget management, and make the public hospital budget management system more scientific and standardized. This paper aims to explore how to construct and improve the comprehensive budget management system of the public hospital from the perspective of internal control. The research approach firstly analyzes the role and influence of internal control on the comprehensive budget management of the public hospital, then analyzes the problems and risk points of the comprehensive budget management of public hospital based on the internal control theory, and finally proposes measures to improve the comprehensive budget management system of public hospitals from the perspective of internal control.
李佳澧. 基于内控视角的公立医院全面预算管理体系研究[J]. 中国医院统计, 2020, 27(5): 450-454.
Li Jiali.. Research on the comprehensive budget management system of the public hospital from the perspective of internal control. journal1, 2020, 27(5): 450-454.
