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Research On Optimization Of Comprehensive Budget Management Of People's Hospital Of Q City Under The Background Of New Medical Reform

Posted on:2021-05-13Degree:MasterType:Thesis
Country:ChinaCandidate:X MaFull Text:PDF
GTID:2404330629454282Subject:Accounting
Abstract/Summary:PDF Full Text Request
On March 17,2009,the general offices of the CPC central committee and the state council formally read out to local governments across the country a comprehensive guideline on deepening the long-maligned reform of the medical and health care system.The short-term goals set forth in the guideline include fundamentally reducing the overall medical burden of the general population,effectively solving the problem of "difficulty and high cost of medical services",establishing a basic medical and health system covering both urban and rural residents,and providing safe,convenient and cheap medical and health services for the general population.For many hospitals in China,the birth of the new medical reform means that the original budget management concept and budget management system of hospitals must be improved in accordance with the content of the new medical reform.If hospitals want to achieve sustainable development,they must comply with the new medical reform.City people's hospital of cases that we studied in this paper,Q has always been committed to provide the public with high quality medical and health services,but under the influence of market economy,the economic benefits of hospital overall downward step by step,restricting the further development of the hospital and the overall competitiveness in the industry,as a result,the Q of the municipal people's hospital internal budget management must shift towards refinement,the hospital's management is committed to the excellent comprehensive budget management concept and mode gradually introduced into the hospital management process,from the source response to a new era of reform pace,realize the sustainable development of the hospitalIn the context of the new medical reform policy,this article first expounds the Q of the municipal people's hospital comprehensive budget management of the implementation of the status quo and overall situation of the financial management of the hospital,including income and spending,and on this basis,analyzed the Q city people's hospital of the problems existing in the current budget management process:a budget organizational structure is not perfect;Second,the budget business internal control lacks the supervision department;Third,the budgeting system is not scientific;Fourth,the budget execution ability is not strong,lacks the effective control;Fifth,the mechanism of budget evaluation has not yet been formed.Secondly,this paper analyzes the causes of the problems in the overall budget management of the people's hospital of Q,including the key factors such as weak awareness of budget management,lack of strategic guidance,focus on short-term benefits,and lack of reward and punishment mechanism in the budget.Thirdly,according to the problems existing in the current budget management process of the hospital,the optimization scheme is designed Second,the optimization of budget preparation system,budget preparation method,budget execution and control system,budget assessment and analysis system and information management system,which provides reference for the new development of internal budget management of Q city people's hospital in the context of the new medical reform.
Keywords/Search Tags:The new health reform, Public hospitals, Comprehensive budget, The budget management
PDF Full Text Request
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