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本文在介绍医院进行预算编制的四个要点的基础上,提出了合理编制预算的基本原则,通过借鉴现代企业内部控制,阐述了如何对医院运行成本的内部控制。
Based on the introduction of four main points of the hospital budget preparation, this paper puts forward the basic principle of reasonable budget preparation, expounds how to control the hospital operating cost by drawing lessons from the modern enterprise internal control.