Research On Optimization Of Comprehensive Budget Management In A Public Hospital Based On HRP

At present,our country attaches great importance to the medical and health undertakings and further develops the medical and health market,which makes the competition between hospitals into a white hot stage.In this context,public hospitals should pay more attention to the comprehensive budget management and give full play to its restriction and incentive role.Although the comprehensive budget management has been used in the daily operation and management activities of many public hospitals,due to the public utility nature of the industry,there is a widespread problem of budget work to meet the requirements of the financial department.Due to the lack of internal motivation,the daily operation of the hospital is difficult to connect with the budget management.With the continuous development of information technology,budget informatization has become an inevitable trend.Therefore,this paper proposes to build a comprehensive budget management system under the hospital resource planning system(HRP)to improve the management quality through information technology,which has practical significance.Firstly,this paper reviews the relevant literature of comprehensive budget management,HRP and resource-based relative value scale(RBRVS).On the basis of the above theory,the practice of budget management in hospital a was analyzed,and the following problems were found in the case enterprise: the budget preparation process was not perfect,the method was not flexible and the content was not comprehensive;the budget implementation process was not perfect,the expenditure reimbursement was not rigorous,and the monitoring was not effective;the budget analysis was granular;the budget evaluation indicators were not combined with the medical reform,and the results were not linked with rewards and punishments.In view of the above problems,this paper puts forward the Optimization Countermeasures of building the case enterprise comprehensive budget management system under the HRP system.The main suggestions include: in the budget preparation module,increase the business department users through HRP,prepare the business department budget table;in the budget implementation module,monitor the budget implementation through HRP,distinguish the expenditure type reimbursement;in the budget analysis module,analyze the budget implementation of the business department through HRP In the budget evaluation module,HRP is used to improve the evaluation indicators and linkage performance management.The expected contribution and innovation of this paper have two points: 1.Put forward the composition system and optimization method of hospital comprehensive budget management under HRP system.Taking the informatization management and budget practice of a public hospital as an example,the paper puts forward the idea,management system,compilation process and optimization method of comprehensive budget management under HRP system,enriches the relevant literature and cases of hospital informatization and budget management,and also provides reference for the optimization of comprehensive budget management in public hospitals.2.A hospital budget performance evaluation system based on Balanced Scorecard and RBRVS is proposed.Combined with the actual situation of the case hospital,when using the Balanced Scorecard to formulate the comprehensive budget evaluation system,the nature of the public hospital and the strategic objectives of the hospital were combined to increase the dimension of public welfare,so as to better combine with the strategic objectives and the nature of the hospital.Considering the characteristics of doctors’ work and performance evaluation,RBRVS method is used to evaluate the implementation of doctors’ budget,which makes the evaluation content more accurate.