The Optimization Of Budget Planning In Public Hospitals Under The Health Care System Reform

Improving the health care service of public hospitals has always been the focus of health care system reform.The public hospitals face severe challenges under the circumstance of canceling medicine and consumables markups and the environment of continuous opening of the medical and health service market.Comprehensive budget management,as an advanced and effective enterprise management tool,will be brought to the forefront of the financial management of public hospitals.In comprehensive budget management,budget planning is the basis because it is the first and primary stage,providing a basis for subsequent budget execution and control,budget adjustment,budget analysis and assessment.Therefore,it is of great significance to study the problems existing in the budget planning process of public hospitals and propose corresponding improvement suggestions.In this paper I conducted a case study on the budget planning of G hospital,a Grade Three Level A public hospital,and discovered that it has loose budget planning,low participation of grassroots departments,extensive budget planning,and single budget planning method.The main reason under those problems is that the hospital does not pay attention to budget planning,insufficient professionality of budget planners,and the whole budget planning is lack of system guarantee.In view of the above problems and reasons,I focus on providing reasonable and improvable suggestions.The suggestions include that public hospitals should optimize the index of business volume,conduct budget planning via multiple methods for enhancing its quality,optimize the “two up and two down” budgeting process,improve the professionality of budget planning personnel,improve the system of the budget planning,and strengthen the informationization construction of budget planning via budget information system.