| At present,the various mechanisms of market economy in China have been gradually improved,and the reform process in the field of medical and health care has been gradually promoted.In 2009,the CPC central committee and the state council on deepening the reform of medical health system,the purpose is to establish pharmaceutical and health care system with Chinese characteristics,and gradually achieve the goal of everyone will have access to basic medical and health services,improve national health level.In the process of medical reform,public hospital the overall development of a great change of the environment,is more and more big,the competition between hospitals and public hospital as a business entity in the pursuit of benefits should also consider public welfare.This requires public hospitals to strengthen internal management,reasonably control costs,and optimize the allocation of medical resources.Science and the implementation of the comprehensive budget management is very important for hospital management development,it can make clear hospital management goal,coordinate the relationship between the various departments,can also promote the hospital overall management strategy implementation,to achieve the optimal allocation of resources,promote the sustainable development to the hospital.Therefore,it is very important for public hospitals to strengthen comprehensive budget management.This paper takes A public hospital as the research object,and conducts an in-depth study on the implementation of its comprehensive budget management.This paper is divided into six parts:the first part introduces the research background and significance of this paper,the research status at home and abroad,research ideas and methods,innovation and characteristics.The second part is an overview of the relevant theories of comprehensive budget management,which mainly introduces the meaning,function,theoretical basis and process of comprehensive budget management.The third part first introduces the basic content of new medical reform policy and its influence on public hospital comprehensive budget management,and then studied A public hospital comprehensive budget management status,and analyzed the hospital during the period of 2012-2016 the implementation of budget management.The fourth part analyzes the total budget management in A public hospital in the main problems existing in the execution,including budget organizational structure is not perfect,lack of awareness of the comprehensive budget management,budget evaluation mechanism is imperfect,budget implementation and supervision strength is not strong and so on six aspects.The fifth part puts forward some Suggestions to improve the effect of comprehensive budget execution of A public hospital.The sixth part is the conclusion and prospect of this paper.In this paper,we study the innovation point is that of A public hospital in 2012-2016 study in detail the implementation of the budget,affirmed the comprehensive budget management to the importance of hospital management,and analyzes the main problems existing in the budget management,gives targeted countermeasures,to strengthen hospital income management,improve service quality,improve the efficiency of the use of medical resources is of great realistic significance. |