Research On The Optimization Of Comprehensive Budget Management In Minkang Public Hospital

Along with the establishment and improvements of socialist market economy,healthcare system achieved rapid growth.However,due to inadequate medical infrastructure,lack of resources,and defective insurance policies,public hospitals gradually lean toward marketization.As a result increasing medical expenses for the public,making it both difficult and expensive to seek medical treatment.The Healthcare System Reformation Act put forth by the State Council in 2009 brought a solution and as the reformation progresses,in 2017,a public hospital reformation was started across the nation which brought new challenges to the hospitals.The reformation emphasizes on elimination of bonus income,transition of government subsidization toward primary healthcare institutions,encouraging community resources enter healthcare market,and restricting the expansions of public hospitals etc.Since the majority of public hospitals' budget comes from their own business income,it's vital to figure out a way to cope with the reformation while providing public healthcare services.The key is to optimize internal resource allocation in order to adapt to healthcare market competition and at the core of a hospital's management system lies comprehensive financial planning.The article analyzes current state of public hospitals' financial planning,realizing a series of issues such as inadequate financial structure,vague financial responsibility,obscure financial concepts,lack of rigid financial control,and low enthusiasm in employee participation etc.The article,complying with the requirements of National Healthcare System Reformation,Public Hospital Reformation,and Government Accounting System Reformation,applies the theories of comprehensive financial planning in practice and introduces a new strategy to optimize comprehensive financial planning.The first step is to create a strategic budget target that provides areliable framework for financial jobs and guides the operational activities of a hospital.Secondly,set up a comprehensive financial system to pave the way for a smooth financial management process.In practice,scientifically prepare budgets,create accurate budget target,strengthen budget management and execution,optimize budget revision process,set up a performance based evaluation system.Overcome the medical financial management nightmare and ensure optimal execution of comprehensive financial management.To aid the smooth execution of the strategy,the article also introduces measures to attract employees' attention to financial planning,to improve internal audit processes,and to strengthen digitization of financial affairs.In turn improving internal hospital management and achieving strategic development target while fully performing public healthcare duties and providing safe,effective,and cheap healthcare services to the public.