With the popularization and application of budget management in Chinese enterprises,financial workers and enterprise managers are increasingly aware of the important role of budgetmanagement.Compared with all kinds of enterprises,the budget management of most hospitals in China is still at the initial stage of accounting income and expenditure roughly.In recent years,our government has carried out to deepen the reform of medical system,gradually open contributed to the marketization of medical industry,the rise of the influx of foreign capital hospital and private hospital emerged such as landscape.The change of the external environment has promoted the renewal of the concept of hospital management in China,and budget management has become the focus of scholars and hospital managers.Based on the research of scholars at home and abroad,this paper conducts research and analysis on this problem.In this paper,K hospital was selected as the analysis sample.Through the analysis of specific cases,a set of budget management optimization scheme was proposed to help improve the management level and operation level of the hospital.Paper first hospital of K’s stage of macroeconomic environment,the current study specific budget management implementation present situation and problems,found and summed up the K in all kinds of problems existing in the management of the hospital budget,such as budget management goals and responsibilities unclear,budgeting divorced from reality,the lack of security budget,budget assessment lack of implementation,etc.To solve these problems,academics and practice case at home and abroad for reference,the concept of advanced experience,put forward to the countermeasures and thoughts of the budget management to optimize K: first of all to improve the level of budget management,improving the budget management methods improve the strategic level,to the hospital to give the enough attention;At the same time,more clear authority and responsibility organization is set up in the hospital to ensure the implementation of budget work.The indicators at the practice level,the precise setting budget,the budget examination system,strengthening the perfect budget implementation and control,make the K the budget management of hospital work related to omni-directional,the whole process of optimization.To ensure this design effectively landing fully implemented,the optimized plan for the paper also puts forward the promotion staff awareness and participation,after the implementation of the performance appraisal of staff incentives,work for budget is equipped with complete information tools and sound hospital management mechanism and a series of measures as security,be K hospital strategy,improve the management level and the comprehensive competitiveness,to realize the interests of patients,hospitals and medical workers,hospital social and economic benefits of unified goals. |