Pu Xianqing, Guo Hua
(Mianyang Central Hospital, Sichuan Province, Mianyang, Sichuan 621000)
Abstract: Based on the practical needs of high-quality development of public hospitals under the background of new medical reform, this paper starts from the perspective of financial supervision, analyzes the mechanism of financial supervision to assist the construction of internal control in public hospitals, systematically analyzes the difficulties in the construction of internal control system in public hospitals, and proposes internal control optimization paths with main measures including cultivating a new culture of internal control, addressing risk monitoring shortcomings, optimizing internal control deficiencies at the business level, and strengthening the application of internal control results, providing references for public hospitals to improve the modern financial governance system.
Keywords: financial supervision; public hospitals; internal control; budget management
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