医院的内部控制制度关系到整个医院的良性发展,全面预算有利于提升医院的内部控制,能够强化医院的资金管理水平,促进医院达成目标管理。本文旨在讨论全面预算与医院内部管理之间的关系,和医院当前面临的内部管理的诸多矛盾,以及在当前形势下如何利用全面预算管理的办法来提高医院的内部控制力。 The internal control system of the hospital is related to the benign development of the whole hospital. The overall budget is conducive to enhancing the internal control of the hospital, strengthening the fund management of the hospital and promoting the goal management of the hospital. This article aims to discuss the relationship between the overall budget and the internal management of the hospital and the hospital’s current internal management contradictions, and how to use the overall budget management in the current situation to improve the hospital’s internal control.