A Hospital Comprehensive Budget Management Research

At present,the people of our country pay more and more attention to medical and health care,and the pace of national construction of the medical and health system is also gradually increasing.With the expansion of the medical and health market,the participants in the market competition have become more diverse.There are not only public hospitals,but also private hospitals and other ownership hospitals,and their competition is becoming increasingly fierce.The public hospital itself aims at providing public welfare services and actively performs the functions of social management and construction of the country.However,under the pressure of survival and competition,it also needs to rely on its own management to obtain greater development space.This requires hospitals to strengthen their internal management,actively integrate various medical resources,minimize hospital costs,and make full use of their innate advantages to enhance the management effect of hospitals.To achieve the goal of reducing cost and increasing efficiency,public hospitals should first establish and improve the comprehensive budget management system,standardize hospital management with modern budget system,and then improve the management efficiency of public hospitals.The hospital's comprehensive budget includes all aspects of the budget process,from the formulation and decomposition of the overall strategic objectives to the preparation of the budget,to the approval and implementation of control,final accounts,evaluation and incentives and a series of activities.Comprehensive budget is not only a means of control,but also a means of coordination.It can control the standardized operation of the hospital's daily operation and management.It can also coordinate the unified operation of various departments and improve the overall work efficiency.At present,our hospital management system is relatively backward,which not only causes poor coordination within the hospital,but also causes waste of resources to a certain extent.Taking hospital A as an example,this paper firstly analyses the situation of revenue and expenditure and the characteristics of operation and management of the hospital,reveals the problems existing in the comprehensive budget management of hospital A,and analyses the causes of the problems.Secondly,through research and analysis,the author suggests that the hospital should establish a management system consisting of multiple budget management departments.Through effective cooperation among departments,each department should assume its duties and responsibilities to others.Secondly,the hospital budget preparation should be rationally optimized to make the budget preparation clearer.Thirdly,the implementation and control of the hospital budget should be improved.System and supervision system to ensure the implementation of all processes in place.Finally,the author puts forward reasonable suggestions for the safeguard measures of the hospital's comprehensive budget management system.