Research On Optimization Of Overall Budget Management In BJ Hospital

With the country’s constant attention to medical and health services and large amounts of capital input,the medical and health market has been constantly developed and the scale of hospitals has been greatly expanded,resulting in the increasingly fierce competition in medical and health services.Due to the particularity of their identity,public hospitals should not only perform some social management functions,but also bring necessary public services to the society^[2].Therefore,as an advanced management method,comprehensive budget management is gradually introduced into the daily management of public hospitals,helping public hospitals meet the challenges,effectively integrate medical resources,effectively control medical cost,continuously improve medical service quality,and constantly improve the core competitive strength of medical institutions.The new medical reform system requires"hospitals to implement comprehensive budget management and establish a complete budget management system from the aspects of budget preparation,examination and approval,implementation,adjustment,final accounts,analysis and assessment^[3]."However,as far as the general management of domestic hospitals is concerned,the management of public hospitals seldom realize the importance of this advanced management concept.At present,the budget is only limited to reporting the budget to the superior management department.The main purpose is to obtain the financial support from the state,which fails to strictly control various budget management links,including the compilation process,implementation process,supervision process and assessment process,which fail to meet the budget management requirements^[4].In order to improve the market competitiveness of public hospitals,it is necessary for them to implement the budget management idea in their daily management work,put budget management into practice and give full play to their efficient management functions.This paper takes BJ’s public hospital（hereinafter referred to as"BJ’s hospital"）as the research object,adopts the methods of theoretical research,field research,case analysis,etc.to make in-depth analysis of the hospital’s current operating conditions and the state of budget control,etc.,to find out the problems existing in the budget management of BJ’s hospital and the causes of the problems^[5].Through theoretical research,the problems existing in the budget management of BJ hospital were optimized and optimized measures were proposed to improve the budget management system of the hospital.Through the study of this paper,we hope to solve the problems existing in the budget management of BJ’s hospital,form a complete budget management system,improve its daily management efficiency,improve its medical service quality,and enhance its social competitiveness.At the same time,it can also provide reference basis for the budget management improvement of the same type of public hospitals.