[1]陆丽琴,杨继红.公立医院预算管理内部控制路径设计探索[J].西部中医药,2019,32(04):54-57.
　LU Liqin,YANG Jihong.Exploration into Path Design for Internal Control of Budget Management in Public Hospital[J].Western Journal of Traditional Chinese Medicine,2019,32(04):54-57.
点击复制

公立医院预算管理内部控制路径设计探索
分享到：

《西部中医药》[ISSN:2096-9600/CN:62-1204/R]

卷:
32
期数:
2019年04期
页码:
54-57
栏目:
出版日期:
2019-04-15

文章信息/Info

Title:
Exploration into Path Design for Internal Control of Budget Management in Public Hospital
文章编号:
1004-6852(2019)04-0054-04
作者:
陆丽琴，杨继红
甘肃省中医院，甘肃 兰州 730050
Author(s):
LU Liqin, YANG Jihong
Gansu Provincial Hospital of Traditional Chinese Medicine, Lanzhou 730050, China
关键词:
公立医院; 预算管理; 内部控制
Keywords:
public hospital;  budget management;  internal control
分类号:
R197.324
文献标志码:
A
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。
Abstract:
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.

相似文献/References:

[1]马郑萍,苗凤华,张晓菊.对医院预约挂号系统实施过程中存在问题的分析[J].西部中医药,2013,26(12):45.
　MA Zhengping,MIAO Fenghua,ZHANG Xiaoju.Analysis on the Issues Existed in the Implementation of Hospital Registration Booking System[J].Western Journal of Traditional Chinese Medicine,2013,26(04):45.
[2]杨继红.新医改对公立医院经济运行的影响及对策研究[J].西部中医药,2018,31(08):48.
　YANG Jihong.Analysis of the Influence of New Medical Reform on Economical Operation of Governmental Hospital and Study on the Countermeasures[J].Western Journal of Traditional Chinese Medicine,2018,31(04):48.

备注/Memo

备注/Memo:
收稿日期：2018-01-21 作者简介：陆丽琴(1981—)，女，中级会计师。研究方向：审计学。
更新日期/Last Update: 2019-04-15