Comprehensive budget management is an important means to advance modern enterprise management. Using effective comprehensive budget management can optimize the allocation of resources and implement the strategic objectives smoothly, thus to provide better professional and high standard of medical care and nursing services in hospital.This paper firstly introduced comprehensive budget management, especially the basic theory and method of comprehensive budget management of the private hospitals. And then, it researched the comprehensive budget management of RL Hospital with the method of "theory with practice" and "case analysis". Firstly, introduced the basic situation and the organization structure, content and process of the comprehensive budget management of RL hospital. Secondly, analyzed the main problems of the budget target, budget decision, budget implementation and control, budget analysis and assessment of the RL Hospital in depth, including the accuracy of the budget goal, the rationality of the budget method, the rigor of budget execution and control process, the comprehensive and enforcement of budget analysis and assessment index. Thirdly, combined with the main problems existing in the comprehensive budget management of RL Hospital, put forward the well-directed and exercisable optimization countermeasures and suggestions.The research of this paper would provide reference for improving comprehensive budget management and enhancing market competitiveness in private hospitals. |