摘要
预算管理是公立医院内部控制中非常重要的一环,提升公立医院预算管理水平符合国家对公立医院改革的要求。基于COSO-ERM框架,提出风险导向下医院预算管理优化措施。研究结论表明通过推广风险管理文化、建立战略导向型预算、建立风险识别评估与应对机制、加强监督与信息沟通可以优化医院预算管理。
Budget management is a very important part of internal control in public hospitals.Improving the level of budget management in public hospitals is in line with the national requirements of public hospital reform.Based on the framework of COSO-ERM,this paper puts forward the measures of risk-oriented hospital budget management optimization.The results show that the hospital budget management can be optimized by popularizing risk management culture,establishing strategy-oriented budget,establishing risk identification,evaluation and response mechanism,and strengthening supervision and information communication.
作者
高峻
肖雨馨
Jun Gao;Yuxin Xiao(Wuhan University of Science and Technology,Wuhan,Hubei,430070,China)
