Research On Optimization Of Comprehensive Budget Management Of Y Hospital Under The Background Of New Medical Reform

The quality of life of the people has gradually increased with economic development,people have higher requirements for medical quality.Medical problems have received more and more attention.However,due to the existence of the phenomenon of "expensive medical treatment and difficult medical treatment",the relationship between hospitals and patients is contradictory.In order to solve the relationship between doctors and patients and accelerate the standing sustainable growing of public hospitals,the state actively studies countermeasures.Medical reform programs have emerged,and public hospitals need new changes at crossroads.In the face of changes in the external environment and internal operational management issues,hospitals must embark on a scientific management development path.For public hospitals,the split-new comprehensive budget management idea and comprehensive budget management system is the only way to respond to the new medical reform and restrict the sustainable growing of the hospital.Y hospitals serve the society,but under the influence of the market,economic benefits are increasingly restricting the development of hospitals.At the same time,external factors such as competition in the same industry and gradual improvement of patient’s satisfaction standards have led to the transformationof hospital management to refinement.For the purpose of complying sustainable growing of hospitals,it is necessary to introduce excellent models and methods in enterprise management into hospital management,and it will accelerate the pace of hospital reform in management concepts and methods.In the context of the new medical reform,this paper first expounds the working topsy-turvy of the comprehensive budget management of Y hospital.And on this basis,analyzed the problems of Y hospital: the budget tissue system is not consummate,the budget preparation content is not refined,the budget preparation method is not scientific,and the budget execution control is less efficient,budget analysis is not deep,budget assessment and reward and punishment mechanisms are not sound.In the next place,the reasons are analyzed,and there are three key factors : lack of relevant institutional guarantees,lack of strategic orientation,lack of urgency for budget management.Next optimize the overall budget management of Y hospital.The formulation of a sound system is mainly the "Comprehensive Budget Management System" and related supporting regulations.It allows the management of budget management to be legible.Optimization of the budget organization structure,specifically to establish a three-level budget management organizational structure.At the same time,clearly define the budgetary responsibilities at each level.The optimization of budgeting has been optimized from four aspects: the method of selecting indicators,the refinement of the content,the improvement of the compilation method,and the updating of theknitting tools.The budget execution control is optimized,and the specific optimization plan is carried out from three perspectives: execution intensity,control function and exception adjustment mechanism.Budget analysis and budget assessment optimization.Optimized both the budget difference analysis and the establishment of the budget evaluation mechanism.And on this basis,the reward and punishment mechanism was added to stimulate the enthusiasm of Y hospital staff to participate in the budget.Last but not least,specific safeguard measures are proposed: the protection of personnel,the protection of basic work and the protection of information.Provided a sentence and reference for the development of comprehensive budget management in public hospitals under the new medical reform environment.