The Research On Comprehensive Budget Performance Management Of Public Hospitals

Nowadays,with the rapid development of our society and economy,the diversification of people’s demands in medical and health services is also an inevitable trend,which in another aspect forces the reform and development of the medical system.With the rise of private hospitals,the competition between public and private hospitals is severe,and the road of survival and development of public hospitals has a long way to go.Reform and development go hand in hand.In October 2017,the state published "accounting subjects and statements on administrative and public institutions",stating that all administrative and public institutions must fully implement the contents of the documents,especially public hospitals.Under the background of the joint reform of medical system and government accounting system,a new budget performance management model has emerged in China.The outbreak of the epidemic in 2019 has further demonstrated the importance of scientific control,overall planning and coordination in the development of medical and health undertakings,as well as the new requirements of the new era,public hospitals,as the main body of budget performance management in China’s administrative institutions,should follow the policy guidance of the party central committee,and must promote the implementation of budget performance management in an all-round way.This paper first elaborated the research background,the research significance and the literature summary,embarks from the basic theory,introduce the relationship between new public management theory,Motivation Theory,and balanced scorecard theory and hospital budget performance.Secondly,Select Hospital X as a case study,in view of the actual process of implementing budget performance management in an all-round way,the whole process and all-round aspects are analyzed,the survey found that,from an all-round perspective,there was a lack of motivation of all staff and a non-standard performance mechanism;from an all-process perspective,there was weak implementation and light supervision;from an all-coverage perspective,the goal was out of alignment with the strategic track.The causes of the above problems are mainly reflected in the weak management awareness of the whole hospital,the overall budget performance management construction lags behind.Finally,based on the overall budget management framework,from the performance of the target management,Operation Monitoring,evaluation management,evaluation results of the application of four aspects of the proposed optimization,based on the“Operation Manual of performance evaluation of national three-level public hospitals ”,the exclusive performance evaluation system was established,and through the system,manpower,technology from the three aspects of targeted x public hospital operation of the new system of security measures,including the establishment of a scientific and comprehensive budget performance management system,pay attention to the introduction and training of budget performance personnel and strengthen the construction of information.We hope that this study can help x public hospital to achieve the full budget performance management,enhance the hospital’s core competitiveness and promote its high-quality development.