Research On Comprehensive Budget Management Of R Public Hospital

Budget management originated in the 1920s,which is a management method in western developed countries,being established to help enterprise achieve the strategic target and coordinate business activities.In order to meet the demand of enterprise development,budget management has turned into a comprehensive model that covers operational budget,capital budget and financial budget.Nowadays,comprehensive budget management has been widely used in the majority companies,which is an indispensable management tool in order to optimize resource allocation and improve operating efficiency.As an important part of Chinese medical service market,public hospitals undertake a number of welfare functions such as medical treatment,scientific research and teaching.Since 2010,China’s public hospitals have gradually implemented comprehensive budget management.The nature of public hospital,the market environment and the national standard of budget management determine the particularity of the comprehensive budget management in public hospitals.Blindly copy the experience of enterprise’s is not an advisable way.We should establish a set of comprehensive budget management model that meets the requirements of public hospitals.The case analysis method is mainly used in this paper.Firstly,the domestic and foreign literature on comprehensive budget management has been reviewed,and then the relevant theories and concepts has been introduced in this paper.Then,a typical domestic public hospital is selected to find out the problems and causes in the process of comprehensive budget management,which focus on organization system,preparation basis,implementation control and assessment and information construction.On the basis of,this paper puts forward the corresponding suggestion for the improvement of public hospital comprehensive budget management,which could ensure the comprehensive budget management implement from the theoretical and policy level to the reality,with the goal of management modernization and refinement in public hospitals achieved.