日益激烈的竞争环境下,医院需要建立和完善内部控制制度。全面预算管理同内部控制一样,均以医院战略总体目标为终极目标,医院实施全面预算管理,其本质是企业内部控制的一项工具,全面预算的制定和实施过程,是医院不断用量化的工具来管控医院的组织与运营活动,是医院内部控制活动与风险控制的重要工具与手段。 In an increasingly competitive environment, hospitals need to establish and improve the internal control system. As with internal control, overall budget management takes the overall goal of hospital strategy as its ultimate goal. The hospital implements overall budget management. Its essence is a tool of internal control and the process of formulating and implementing overall budget. It is a tool that hospitals use continuously To control the organization and operation of the hospital is an important tool and means for controlling the internal control activities and risks in the hospital.