The Research On Optimization Of Comprehensive Budget Management In M Public Hospital

In recent years,along with the deepening reform of China’s medical and health system,the state’s requirements for the economic management of public hospitals have been increasing,and in the many documents issued by the state on medical reform,it has been mentioned many times that public hospitals should implement comprehensive budget management.The implementation of comprehensive budget management in public hospitals is not only a positive response to national laws and regulations and health care reform policies,but also an inevitable requirement for the government to strengthen financial budget management.As the number of private hospitals continues to increase and public hospitals face increasingly fierce competition,the implementation of comprehensive budget management in public hospitals is an important means to regulate the economic operation of hospitals,reduce operating costs,enhance core competitiveness and achieve high-quality hospital development.Therefore,it is important for public hospitals to strengthen comprehensive budget management.This paper takes M public hospital as a research case and applies the relevant theories of total budget management to optimize the total budget management of M public hospital.The author uses questionnaires,on-site research and case studies to study the current situation of comprehensive budget management in Public Hospital M.He finds problems in the five key areas of budget preparation,budget execution control,budget execution analysis,budget adjustment and budget appraisal,and then puts forward corresponding suggestions for optimisation.It is hoped that the optimisation suggestions put forward in this paper can be adopted by Public Hospital M in its future comprehensive budget management,and also provide certain ideas and references for other public hospitals to optimise their comprehensive budget management,and at the same time,provide case application supplements for the existing comprehensive budget management and internal control management approaches in public hospitals.