Research On The Application Of Comprehensive Budget Management In Public Hospitals

As China’s new round of health care reform is in full swing, the hospital as the main medical service reform has become a heavy head. The new hospital financial system and accounting system (hereinafter referred to as the new accounting system and new hospital financial system), respectively, in December28,2010, December31officially promulgated, and in2012the formal implementation of the public hospitals in the country. The new system to the "new medical reform" as the center, strengthen expenditure management in the hospital, the cost of imputation accounting, accounting and financial reporting system and other aspects highlighted a series of major innovations. Among them, one of the biggest feature that is changing the version of1999hospital accounting system for hospitals to carry out the requirements of the budget is only for general practice, strengthen the budget constraints and management, the concept of "comprehensive budget management". The new financial system in a clear overall hospital budget management approach, based on the work of the hospital on the basis of the budget, establishment approval, perform analysis, reporting method accounts for all aspects of assessment and other adjustments and followed the principles and procedures made detailed provisions, clearly the authorities, the financial sector and hospitals in the main unit responsibilities in all aspects of budget management.In this paper, by adopting the method combining the normative analysis and case study, analysis of D hospital case, to build a set of adapt to the long-term development strategy of public hospital comprehensive budget management system. First of all, this paper collected the literature of budget management was analyzed, and thus establish the theoretical basis of this article. Second, the public hospital comprehensive budget management in detail, and the necessity of the reality basis for further study on the below. What’s more, based on the case analysis D hospital, which leads to the current public hospital common problems in the process of comprehensive budget management. Finally, based on the above research and analysis, combined with the case and the actual situation of the hospital, from the overall budget management system, execution system and examination system three aspects of system construction and perfect, for the application of comprehensive budget management practice in public hospitals provide certain reference.