基于COSO框架的公立医院全面预算管理内控建设研究

Research on Internal Control Construction of Comprehensive Budget Management in Public Hospitals based on COSO Framework

在日趋激烈的市场竞争背景下,公立医院既要保持其公立性属性,履行公共卫生服务职能,也要积极推动医院现代化管理制度改革。全面预算管理作为内部控制的重要组成部门,是医院内控建设的核心。基于COSO框架,从内控五要素——控制环境、风险评估、控制活动、信息与沟通、监督——出发,简要分析公立医院全面预算管理管理的现状,探究如何加强公立医院全面预算内控建设。

In the increasingly fierce market competition,Public hospitals should not only maintain their public nature and perform public health service functions,but also actively promote the reform of hospital modern management system.As an important part of internal control,comprehensive budget management is the core of hospital internal control construction.Based on the COSO framework,this paper starts from the five elements of internal control“control environment,risk assessment,control activities,information and communication,and supervision”,This paper briefly analyzes the problems faced by the internal control of budget management in public hospitals,to explore how to improve the comprehensive budget management system of public hospitals from the perspective of internal control.