Optimization Of Comprehensive Budget Management Of Public Hospitals Under The Background Of New Medical Refor

Under the background of the comprehensive implementation of the new medical reform in China,public hospitals can not only provide new opportunities for development,but also face new challenges.If public hospitals want to enhance their competitiveness and fulfill their public health service responsibilities,they should further optimize and improve their overall budget management system.Based on this,this paper consulted the literature related to comprehensive budget management,combined with literature analysis and field research method,taking SQ Municipal Hospitals as the research object,deeply discussed the status quo and existing problems of comprehensive budget management of SQ Municipal Hospitals.From the analysis results,the SQ Municipal Hospitals lack of clear budget objectives and perfect budget preparation;After the formulation of the budget,all departments and departments have not implemented the budget,and lack of assessment of the budget implementation process;At the same time in the overall budget management work also lack of professional budget personnel.There are many reasons for the above problems,such as the lack of perfect organizational structure and system mechanism of SQ Municipal Hospitals;SQ Municipal Hospital departments and departments are lack of attention to budget management;SQ Municipal Hospitals lack of information tools to develop comprehensive budget management.This paper also sorted out the practices of other excellent hospitals in carrying out comprehensive budget management,hoping to combine theory and practice to help SQ Municipal Hospitals find the methods and paths to carry out comprehensive budget management: First,establish a three-level budget management system,implement hierarchical management to optimize the organizational structure;Second,according to the overall strategic goal of the hospital to establish the overall budget management objectives;Third,zero-based budget law and incremental budget law can be organically combined in budgeting.Fourthly,a real-time early warning system can be established to comprehensively supervise the implementation process of the budget,and the existing budget can be flexibly adjusted from top to bottom.Fifth,based on the theory of balanced scorecard to establish a budget evaluation system,and according to the evaluation results of the corresponding compensation mechanism and reward and punishment mechanism;Sixth,recruit professional budget personnel through various channels to solve the shortage of talents in the overall budget work of SQ Municipal Hospitals;Seventh,to provide guarantee for the development of overall budget management,including institutional guarantee,organizational guarantee,information guarantee and human resources guarantee.This paper deeply analyzes the overall budget management of SQ Municipal Hospitals,hoping to improve the overall economic benefits of hospitals.It is hoped that SQ Municipal Hospitals can strengthen the internal control of overall budget,do a good job in budget management and evaluation,and promote the stable and healthy development of SQ Municipal Hospitals through reasonable integration of internal and external resources.A series of suggestions and conclusions put forward in this paper can also promote other public hospitals to carry out comprehensive budget management.