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 assisting the construction of internal control in public hospitals, systematically analyzes the difficulties in the construction of internal control system in public hospitals, and proposes an internal control optimization path with the main measures of cultivating a new internal control culture, making up for the shortcomings of risk monitoring, optimizing the defects of internal control at the business level, and strengthening the application of internal control results, so as to provide reference for public hospitals to improve the modern financial governance system.
Keywords: financial supervision; public hospitals; internal control; budget management
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