Research On Comprehensive Budget Management Of XZ Public Hospital

Comprehensive budget management is considered as an effective management control approach and a powerful tool to optimize resource allocation.With the growing advancement of medical reform policy,it has played a more and more significant role in the strategic implementation of comprehensive budget management in public hospitals;reasonably allocating human,financial,material and other resources;making a satisfying balance of revenue and expenditure,reduce costs,increase benefits,etc.At the same time,the application and implementation of comprehensive budget management also need to be continuously improved and optimized according to different management scenarios.So as to satisfy the requirements of high-level development of public hospitals and relevant national regulations.At present,many public hospitals have implemented comprehensive budget management,but there are still many factors,resulting in the unsatisfactory effect of comprehensive budget management in practical application.Public hospitals are an important subject of China’s medical and health system.Combining the environment of the increment in the number of private hospitals and the abolition of drug’s profit,it is of certain research value to solve various problems in the practice of comprehensive budget management in public hospitals,to scientifically use comprehensive budget management as an important management tool,to optimize and integrate the resources of public hospitals,and to help public hospitals develop well.Based on the theory of comprehensive budget management,this paper studies the implementation status of comprehensive budget management in XZ public hospital by using the research methods of literature research,investigation and case analysis.There are five major issues found in the implementation of comprehensive budget management in this public hospital: first,insufficient special comprehensive budget work organization;second,comprehensive budget establishment is lacking strategic orientation;third,the content of comprehensive budget preparation is not rich enough;fourth,the execution and control of the comprehensive budget is not sufficient;fifth,there is no effective analysis and evaluation mechanism.To address the existing problems,this paper uses tools such as balanced scorecard,FOCUS-PDCA model,and hierarchical analysis to analyze the current situation of this public hospital’s budget management and put forward corresponding optimization suggestions: namely,establishing the analysis and improvement mechanism of comprehensive budget management under the FOCUS-PDCA mode;improving the comprehensive budget assessment system;promoting the information construction of comprehensive budget management;enhancing comprehensive budget management guarantee measures,etc.The findings of the study have practical implications for the implementation and optimization of comprehensive budget management in this public hospital and can provide references for other hospitals of the same type.