Research On Problems And Countermeasures Of Budget Management In J Public Hospital

In 2020,the NHC and the National Administration of Traditional Chinese Medicine formulated the Measures for the Implementation of the Comprehensive Budget Management System for Public Hospitals,which has become the fundamental basis for promoting the steady operation of public hospitals,scientific budget management and strengthening cost restraint.Under the background of comprehensive and in-depth medical reform,Public hospitals in China are faced with the situation of participating in economic activities and operating environment becoming increasingly complex.Strengthening the fine management level of hospitals and promoting the high-quality development of public hospitals is not only the practical need to improve the overall benefits of hospital development and realize the healthy and sustainable development of hospitals,but also the most effective way to continuously improve the economic benefits of hospitals and their own development,It is of great significance for advancing the task of building a healthy China in an all-round way and gradually realizing the people’s growing vision of a better life.Budget management is an important part of hospital financial management,which is of special significance to the hospital’s operation and development.Therefore,it is very necessary to help the hospital improve its financial management level through comprehensive budget management,so as to ensure the orderly development of the hospital’s business.Based on J public hospital budget management as a case,on the basis of combing the domestic and foreign relevant literature to the budget management and the definition of the concept of the public hospital,and then expounds the four basic theory in the paper.Through literature research,case analysis and data analysis,this paper studies the problems in the whole process of budget management in J public hospital.Firstly,it explains the current situation of budget management in J public hospital from five aspects: budget management organization system,preparation process,preparation content,budget implementation and control,assessment and evaluation.Then it is found that there are the following problems in the budget management of J Hospital: rigid budget management objectives,unscientific budget preparation,large deviation rate of budget implementation,disconnection between budget management and performance appraisal,and low informatization level of budget management.Based on the existing problems,we dig into the causes of the problems,mainly including: The participatory budget management system is not sound,the professional talent team needs to be improved,the supervision and feedback of budget implementation is not enough,the budget assessment system is not designed,and the integration of information industry and finance is not close enough.These loopholes in budget management restrict the healthy and sustainable development of public hospitals.District public hospitals,as the front position of the basic medical and health services,and "the last kilometer" is through the residential health,the key links in China played a main role in the construction of health,in view of the J in public hospitals in budget management,some problems need to be the top design,through scientific planning and comprehensive budget management to optimize the budgeting,improve the execution of the budget management,Improving budget performance evaluation,promoting budgetary management information layout of public hospitals and other means to speed up the complement of budget management shortcomings and weaknesses,improve the efficiency of resource allocation and public service level,which also has a positive reference role and reference value for other public hospitals.