Research On Overall Budget Management Of HC Public Hospitals Under The Background Of New Medical Reform

In recent years,China’s economy has maintained a relatively high growth rate,and the pace of social development has gradually accelerated.Medical care as part of the livelihood project has gradually attracted attention.Since the first round of "new health care reform" was put forward in 2009,it is required to break the traditional situation of "medicine for hospital",improve the utilization rate of health services resources,improve the quality of health services,and make up for the deficit of hospital revenue and expenditure caused by drug price difference with pharmaceutical service fees.Since the second round of the "new health care reform" in 2015,we need to continue to deepen the reform of medical care,require public hospitals to implement overall budget management.Not only thoroughly transform the "drug-based health care" into history,but also require the reform of graded diagnosis and treatment,medical insurance payment method,in order to balance the national strategic policy of public hospitals to develop economic benefits and public welfare.The scientific implementation of overall budget management is conducive to the operation and development of public hospitals.It can promote the formation and implementation of strategies,slow down budget slack,optimize resource allocation,coordinate the relationship between departments,improve management level and promote the sustainable development of hospitals.On the basis of literature,this paper first collects and analyses the current development trend and regional situation of HC hospital.Then deeply investigates the budget model of HC hospital and its development stage,obtains the relevant budget data,finds out the problems and shortcomings,and makes an overall framework design of overall budget for HC hospital.At the beginning of the design,the general budgetary principles are put forward,and then the four premises of budgetary organization,adjustment system,change of management concept and change of medical insurance payment mode are constructed according to the budgetary needs.Based on this,the five angles of budgetary target setting,budgeting preparation,budgetary execution control,budgetary adjustment analysis and budgetary assessment are set up.In order to solve the deficiencies and problems in the budget management of HC hospital,and improve the overall budget management system of HC hospital.Finally,taking the overall budget system of HC public hospital as an example,this paper provides theoretical basis and operational experience for public hospitals of the same scale from the perspective of overall budget management.