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A Study On The Comprehensive Budget Management Of Public Hospital

Posted on:2020-03-05Degree:MasterType:Thesis
Country:ChinaCandidate:J L YangFull Text:PDF
GTID:2404330578466023Subject:Accounting
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At present,China attaches great importance to medical and health undertakings and further develops the medical and health market,which makes the competition between hospitals enter the white-hot stage.Public hospital should make commonweal service,take relevant management responsibility to society,and relying on the daily business activities to promote the development of itself,thus requires that the hospital should constantly strengthen internal management,rational allocation of resources,saving resources,will effectively control and reduce medical costs,medical expenses for the control of the whole,at the same time should also further enhance the quality of public services and results.Therefore,public hospitals should constantly improve their budget management system,and increase the role of budget management in the daily management activities of the hospital constraints and incentives.The comprehensive budget of a hospital is considered as a new management mode of internal hospital management.However,due to the public institutional nature of public hospitals in China,the traditional public hospital management still has an inherent thinking mode,making the promotion and application of comprehensive budget management difficult.In order to reasonably solve the relevant problems in budget management of public hospitals,strictly control medical costs,further implement the comprehensive and refined management reform of hospitals,and bring a new idea for the advanced management mode of comprehensive budget management of hospitals.Taking E hospital as the research object,this paper aims to explore the application method of comprehensive budget management theory and improve the management level of public hospitals in China at the present stage through the comprehensive budget management research of this hospital.This paper is divided into three parts.Firstly,the research background and theoretical basis of comprehensive budget management are elaborated,and the research direction of this issue is fully grasped,laying a theoretical foundation for the in-depth discussion in the next stage of this paper.Secondly,from the perspective of problem elaboration and analysis,the problems existing in the implementation of comprehensive budget management of E hospital are explored in combination with the actual situation of E hospital.Finally,take E hospital as an example to give corresponding solutions and optimization plans,and finally put forward relevant Suggestions for E hospital or other public hospitals to implement comprehensive budget management,so as to provide reference for the comprehensive budget management of public hospitals.
Keywords/Search Tags:public hospital, Comprehensive budget, Optimization measures
PDF Full Text Request
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