以全面预算管理为抓手的公立医院内部控制体系建设探究

Research on the construction of public hospital internal control system with comprehensive budget management as the starting point

近年来关于医疗方面的宏观政策陆续出台,使得公立医院在市场中运营的压力越来越大,运营风险也越来越多元化,如药品耗材零差价、分级诊疗、医保支付方式改革等政策。为此,公立医院必然要从内部着手,采取有效的风险防范措施,强化内部管控,提高应对外部风险的能力。以全面预算管理为抓手,能够更加量化地实现各环节管控,有助于内部控制体系的稳步落实。鉴于此,文章主要以全面预算管理为抓手,分析医院建设内部控制体系的相关内容。

In recent years,the macro policies on medical care have been introduced successively,making public hospitals operate in the market under increasing pressure,and operating risks are becoming more and more diversified,such as zero price difference of drug consumables,graded diagnosis and treatment,and reform of medical insurance payment methods.Therefore,public hospitals must start from the inside,take effective risk prevention measures,strengthen internal control,and improve the ability to cope with external risks.With comprehensive budget management as the starting point,the control of each link can be realized more quantitatively,which is conducive to the steady implementation of the internal control system.In view of this,this article mainly takes the overall budget management as the starting point,analyzes the hospital construction internal control system related content.