Research On Informatization System And Implementation Path Of Budget Management In Public Hospitals

It plays a very important role for the comprehensive budget management to improve hospital management ability, reduce operating costs and enhance the financial capacity of the public hospitals. With the rapid development of China’s medical and health system reform and the deepening of management system, comprehensive budget management in public hospitals and the preparation method can’t already meet the needs of the reform and development. With the rapid development of information technology, human society has entered the era of information technology and knowledge-based economy. The application of information technology in public hospitals have brought unprecedented opportunities to the implementation of the budget management. Therefore, in the information environment,the implying of the comprehensive budget management to public hospital is particularly important. Aimed at the common problems of budget management in public hospitals such as only becoming a mere formality, imperfect system, the single method of budgeting,lacking of supervision and control and so on, this paper puts forward the optimization scheme of public hospital budget management system and on the implementation of the routing problems under information environment.This paper takes the strategic goal of management theory, cost volume profit analysis theory, the balance score card theory and the comprehensive budget management theory as the guiding ideology. Based on the hospital financial system and institutions internal control standards,this paper uses the specification and system analysis method to explain comprehensive budget management situation in China under the information environment,pointing out the existing problems of the comprehensive budget management system and put forward the comprehensive budget management optimization measures in public hospital. This paper takes the Daxing Hospital Affiliated to Capital Medical University as an example to discuss the optimization ideas of comprehensive budget management in public hospital under information environment, providing the theory basis for public hospital comprehensive budget management in the information technology environment,but also providing practical guidance for the effective implementation of the comprehensive budget management in public hospitalsThis paper mainly explores the following questions:(1) the influence of new hospital financial system and the internal control of the and institutions to the comprehensive budget management.(2)the present situation of the comprehensive budget management in public hospitals in China and the current problems of budget management.(3)How to useinformation technology to optimize comprehensive budget management in public hospitals and select the implementation path.The research conclusion of this paper is if the budget establishment,budget implementation, budget control and budget analysis and evaluation improves respectively on the basis of the existing budget management information system and to choose the implementation of the path,it can improve the budget management level of public hospital and realize the sustainable development of public hospitals.