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Research On Hospital Overall Budget Management Based On ODR

Posted on:2023-09-20Degree:MasterType:Thesis
Country:ChinaCandidate:J M LiFull Text:PDF
GTID:2544306845965339Subject:Accounting
Abstract/Summary:PDF Full Text Request
"The doctor has a benevolent heart.The benevolent takes the world as one." As an important field to ensure the medical health,life safety and quality of life of the Chinese people,public health care has always been the object of development by the Chinese government.In recent years,with the successive promulgation of a series of guiding documents by the State Council and the Health and Health Commission,the pace of my country’s health system reform has continued to advance.Hospitals,the main provider of medical services for the people of our country,shoulder important social responsibilities in a socialist country and should become the main force of reform.Under the influence of multi-layered factors such as policy guidance,market driving,deepening of the data age,and realization of the hospital’s strategic vision,hospitals need to pay attention to internal operation management and refine daily operation management and control in various fields to ensure the steady implementation of the strategy.On this basis,the overall hospital budget is an effective tool for carrying out the strategic vision from the top and the internal business finance of the hospital from the bottom.Its role and status are becoming more and more prominent.In recent years,with the continuous deepening of the digital environment and the development of new-generation information technology,the organization’s refined management capabilities and needs have increased accordingly.Accounting,a natural data center in an organization,will become an important area of digital transformation.As a full-coverage management accounting tool that connects the organizational strategy and the smallest unit of the organization,the comprehensive budget needs to involve a large amount of economic activity data in its work.Therefore,whether the accurate and efficient data acquisition and transmission,refined processing and classification,and intelligent analysis and response can be achieved between various systems are crucial to the effective promotion of comprehensive budget management.Therefore,this paper will try to establish a hospital ODR(Operational Data Management Center)based on the concept of "separation of data and use" to achieve refined management,scientific governance,automatic transmission,and intelligent analysis of data,and improve the fully closed-loop process of comprehensive budget management.,to achieve efficient coordination and data interaction between multiple systems in comprehensive budget management,and promote the development of high-quality hospital management.In the main body of the article,this article will analyze the drawbacks of the traditional HRP-based comprehensive budget management model,and construct an ODR-based hospital comprehensive budget management model,from the measurement and decomposition of budget objectives,budget preparation and approval,budget control and execution,budget analysis and Several aspects of the evaluation are introduced in detail,and are based on the construction of ODR,the application of intelligent technology and the construction process.In the case part,this paper will take ZY Public Hospital(Anhui Provincial Hospital of the First Affiliated Hospital of Chinese University of Science and Technology)as an example to verify the above part,describe the construction and operation of the case hospital’s ODR-based comprehensive budget management system,and analyze and evaluate its construction.Use the effect,and finally make suggestions and get inspiration.This paper hopes to provide references and suggestions for the digital and intelligent construction of the overall budget management of public hospitals in my country through such research,so as to promote the improvement of hospital management in my country and the development of my country’s public medical and health undertakings.
Keywords/Search Tags:ODR, Total Budget, Hospital Digitization, Accounting Informatization
PDF Full Text Request
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