Research On The Overall Budget Management Of HL Hospitals

With the development of the medical and health system reform in China,the restrictions on private capital and foreign capital entering the medical field have been gradually liberalized.The marketization and opening up of the medical industry is getting higher and higher,and the market competition environment faced by governmental hospitals is also more severe.The change of external environment promotes the renewal of the budget management concept of governmental hospitals in China.So how to make the balance of pursuit interest and maintain the public welfare of governmental hospitals are the primary problems that the hospital managers should to solve.This requires governmental hospitals to implement comprehensive budget management,strengthen internal management,adjust the income structure,rationally control operating costs,optimize the allocation of medical resources,and promote sustainable development of hospitals.This paper takes ZZ District of HL Hospital(hereinafter referred to as HL Hospital)as the research object.Through the investigation and analysis of the current situation of its comprehensive budget management,it finds out the existing problems and deficiencies in the current budget management process,and tries to put forward corresponding optimization suggestions for the relevant problems.This paper combines field investigation and questionnaire,and combines the related theories and concepts of comprehensive budget management.Firstly,it introduces the organizational structure and financial management of HL Hospital.Then it introduces the comprehensive budget management of HL Hospital from the aspects of budget preparation,budget execution,budget adjustment,budget analysis and evaluation.The current situation and some problems in the process of budget management are found through analysis,such as lack of budget management awareness,single budget preparation method and weak budget implementation control.In view of the existing problems in HL Hospital’s overall budget management,and combining theory with practice,the paper puts forward some pertinent optimization suggestions,such as strengthening staff’s awareness of budget management,optimizing the organizational structure of budget management,and using various budgeting methods at the execution level to strengthen budget execution control.Strengthen the budget evaluation system,strengthen the hospital information construction at the technical level,and provide detailed data support for comprehensive budget management.Through the investigation and analysis of the current situation of HL hospital’s comprehensive budget management,this paper hopes to find a suitable solution to the problems existing in HL hospital’s comprehensive budget management from the theoretical and practical aspects,to promote the sustainable development of HL hospital’s management,and to provide a basis for other governmental hospitals’ budget management.