Research On The Comprehensive Budget Management Optimization Of NC Hospital Based On The Strategic Orientation

With the continuous development of the market economy,people pay more and more attention to health.But the problem of expensive medical treatment and difficult medical treatment makes it difficult to realize the interests of the people.In order to meet the medical demand of the people,the state has issued a series of health care reform programs to improve the medical services of the people since 2009.The aim is to make people enjoy medical and health services and lay a solid foundation for building a healthy china.The state proposed breaking the operation modes in which hospitals rely on drugs to increase their income in 2012,which has brought a great impact to the hospital's operating costs,coupled with the patient's medical requirements gradually increase,this forced the hospital management mode from the original extent to fine development.Comprehensive budget is a tool used in the process of operation of hospital,which is the important content of the financial management of the hospital.If we can make good use of it,we can reduce operating costs,make use of limited resources to obtain greater benefits,improve service efficiency and enhance the effect of the core competitiveness of the hospital.Let the hospital develop continuously and realize the final strategic goal.NC hospital is a public hospital in the prefecture level city NC of S province.The passage takes NC hospital as example of case,field investigation under the background of "zero price difference of drugs",the specific circumstances of implementing budget management in this hospital.Findings,in the current situation,there were following questions with budget work in NC hospital:the organizational structure of the budget has not been established;Organizational responsibilities are not clear enough;the ultimate goal of budget management is not closely related to the overall development goal of the hospital;the method of budgeting is not scientific enough;the budget implementation of the hospital is relatively weak and do not finish the mission target well and so on.According to the problems found in the survey,the author referred to a lot of relevant literature,summarized and analyzed the conclusions which were drawn by other researchers.We formulated a set of comprehensive budget management optimization based on the strategic orientation.Different from other literatures,we take different research method such as questionnaire investigation and field interview to understand the corrent situation of budget management in NC hospital.According to analyzing the strengths,weaknesses,external threats and opportunities of medical environment in NC hospital,summarized the strategic objective through combined with the operation situation of NC hospital,and then,decomposed the strategic objectives into budget indicators with the help of Balanced Scorecard and key performance indicators.In order to reflect the nature of hospital public welfare,we add a dimension of public welfare orientation in Balanced Scorecard to improve budget target system.In addition,using Delphi method to guarantee the reliability of budget index selection.Next,put Zero-base Budgeting,Incremental budget,Rolling Budget methods into present budgeting method of NC hospital,to make it strategic budget more scientific and reasonable.In the end,we evaluate the budget of NC hospital,linked the result of evaluation with the merit pay of staff to strengthen the budget execution effect of hospital.We hopes that these plans can provide some reference for budget management of NC hospital,at the same time,it can provide reference for other public hospitals.