The Study Of Comprehensive Budget Management System In J Hospital

Optimizing the comprehensive budget management system is not only the requirement of carrying out the party’s and the country’s policies,but also the practical need of the development in our time.With the gradual deepening of the medical reform,public hospitals have increasingly severe problems in their operation.In order to realize sustainable development,public hospitals must optimize the budget management system.The outbreak of COVID-19 in early 2020 imposed severe challenges to the operation of public hospitals,with the dual pressures of declining medical revenues and unforeseen sudden increases in expenditure.In order to turn a loss into a profit,hospitals need to strengthen management,control costs through comprehensive budget management,effectively organize revenue and improve hospital operating efficiency.In the paper,J hospital as the research object,by using the methods of literature research,field investigation and case study,the comprehensive budget management of J hospital is studied in depth.We analyze the main problems,with the help of the information system,the theory of Balanced Score Card and Comprehensive Budget Management.The paper puts forward optimization schemes and suggestions on the budget system,the budget compilation system,the budget control system and the budget examination system.(1)Improve the budget management organization system,establish a budget management system,and implement responsibilities and powers;(2)Strengthen training,optimize the budget preparation process and preparation methods and other budget preparation systems;(3)Strengthen the budget execution and supervision system through informatization,Improve the budget adjustment mechanism;(4)Use the balanced scorecard theory to establish a budget appraisal system and improve performance incentive measures,so as to optimize the overall budget management system of J Hospital.Through the implementation of comprehensive budget management optimization plan,J Hospital’s budget awareness has been strengthened,the quality has been gradually improved,the implementation rate has increased,the control of medical expenses has been continuously improved,and the level of scientific research has been improved.Lay the foundation of financial management for the strategic goal of becoming a national regional medical center for geriatric diseases.Optimizing the comprehensive budget management system,has a significant effect on strengthening the hospital’s revenue and expenditure management,improving the quality and efficiency of medical services.It is benefit to establishing a scientific development for the hospital,and promoting the sustainable development of the hospital.