F Public Hospital Comprehensive Budget Management Research

With the rapid development of our social economy,the public finance system and medical and health system reform continued to deepen,the hospital management reform also ushered in the new period of comprehensive development,Especially the medical and health system reform the key implementation plan(2009-2011)start,medical and health institutions budget work has become increasingly important.Both accelerate the construction of basic medical security system,and improve the basic medical and health service system,as well as the pilot to push forward the reform of public hospitals,are involved in all aspects of the budget.Public hospitals in the medical service market in China has been the dominant,because of its size,the scale of infrastructure construction,medical equipment configuration,the government funds and the support of national policy,medical technology,medical environment is superior to the public hospital.Public hospitals in people's hearts position is hard to change,it certainly helps to public hospital competition,reform and sustainable development.In December 2010,the ministry of finance jointly with the ministry of health of the positive response of the party central committee and the state council to accelerate the reform of the opinions,revision issued "hospital financial system" and "hospital accounting system",which officially kicked off the internal economy is given priority to with hospital financial management reform background.The new hospital financial system of the second chapter"unit budget management" pointed out:"hospital to implement comprehensive budget management,establish and perfect the system of budget management,including budgeting,examination and approval,execution,adjustment,analysis and evaluation system."This paper by F public hospital as the research subject,under the background of reform of our country the hospital comprehensive budget management optimization are studied.This paper first expounds the research background,purpose and significance of budget management,the budget management research status at home and abroad to do a brief summary,and research contents,ideas and methods of this article made analysis.Secondly,this paper introduces the comprehensive budget management of the relevant basic theory.Again,the paper describes the present situation of public hospital F and the present situation of the comprehensive budget management,including F public hospital comprehensive budget implementation situation of and problems existing in the comprehensive budget management.In the end,is the optimization of public hospital comprehensive budget management F the rationalization proposal is put forward.