Comprehensive Budget Management Of The Hospital Study

Along with the establishment and the continuous perfection of socialism market economy system and the deep reform of health system, many changes of the environment inside and outside the hospital have taken place. The market regulation is more important in the development and management of hospitals. If hospitals want to keep them on the orbit of healthy and sustainable development under the new situation, they must find out how to catch opportunity and get out of the difficulty. And the radical approach is to push forward hospital reform and to establish effectively stimulant and restrictive mechanism.The overall budget management is one of the management method which combine the strategy, synthesis, whole members, instruction, stipulation and profitability together. We can combine the long-term programming with the short-term target of the hospital; combine the hospital target with the section target and personal target through authorizing the overall budget. This will be advantageous to the realization of the hospital long-term and short-term target. We can strengthen the basic management of the hospital, control daily management activity and raise the level of supervision through performing the overall budget. Through analyzing the performing result of the budget, we can carry on an examination to the responsibility hospital and the result of the hospital will be an affecting factor to the bonus. This will be advantageous to evaluate the work effect of the responsibility hospital and to translate the positivity of the employees effectively. Through managing the overall budget, we can constitute favorable internal economic mechanism and internal control system in hospitals. Each relation will be balanced and the resources will be properly allocated.This paper carried on the systematic research to the basic theory of the overall budget management setting out from establishing favorable internal economic mechanism and internal control system in hospitals. The paper have set up an overall budget management model in hospitals by using interrelated theory and method of economics, accounting, financial management, managerial accounting, and property management. The method of combining theory with cases and graphology also were used in this paper.The paper consists of seven parts.1. Introduction of the background and the significance of the selected topic, the...