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预算管理是医院财务内部控制中的核心组成部分,主要对财务事项进行有效计划与协调,然而随着医院的不断发展与进步,预算管理的范围得到了很大的拓展,不仅发挥着计划和协调的作用,而且也具有管控、激励、评价的优势。所以要加强医院财务内部控制管理,就必须提高全面预算管理水平,从而促进医院财务工作的顺利有序开展。
Budget management is the core component of hospital internal financial control, which mainly plans and coordinates the financial matters effectively. However, with the continuous development and progress of the hospital, the scope of budget management has been greatly expanded, not only playing a role in planning and coordinating But also has the advantages of control, incentive and evaluation. Therefore, to strengthen the internal control and management of the hospital finance, we must improve the overall budget management level, so as to promote the smooth and orderly development of the hospital’s financial work.