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2014年8月通过的新预算法对事业单位的日常管理,尤其是在预算管理方面提出了更多的切合实际的要求,对规范医院等公共事业单位的管理起到了重要的作用。在实际业务中,由于预算管理体系未建立或不完善,医院预算业务问题频频出现,如何在新预算法下运用预算业务加强医院内部控制建设,本文结合医院行业对此做了阐述,以期为加强医院预算业务的管理提供建议。
The new budget law passed in August 2014 put more and more realistic demands on the daily management of public institutions, especially in terms of budget management, and played an important role in regulating the management of public institutions such as hospitals. In the actual business, because the budget management system is not established or imperfect, the hospital budget business frequently appears, how to use the budget business under the new budget law to strengthen the construction of the hospital internal control, this article with the hospital industry to elaborate on this, with a view to strengthening Hospital budget business management advice.