The Research In Comprehensive Budget Management Of Y Specialized Hospital

By the end of 2010, as an important link of supporting systems of the health reform, the new "hospital financial system" and the new "hospital accounting system" have been formally promulgated, and in 2012 the two new systems have been formally implemented in public hospitals. One of the most prominent features of the new systems is proposed that "all hospitals should be fully included in the budget revenue and expenditure management to ensure that the budget is true, complete, accurate and timely". And the new systems carry out detailed provisions of the comprehensive budget management of the hospital to make clear the responsibilities of the hospitals and other main units in the various aspects.Involved as an integrated management system of strategic management, organizational behavior, financial control, the comprehensive budget management has played an active role in organizational strategy promotion, resource allocation, management control, performance improvement and other aspects. On the basis of the deep analysis of Y hospital's human, financial, material and organizational structure, this thesis makes effective plans on strategic objectives to make sure the business objectives of hospital's and the financial and non-financial systems of the hospital management. And from the starting point of the hospital's business objectives, the thesis forms and builds Y hospital's comprehensive budget management system on the following four aspects.First, using service amount as a budget of core indicators to determine the revenue budget; Second, using the centralized management of the direct and indirect costs based on budget to make clear all cost estimates of the hospital; Third, using projects and constructions of specialized equipments to form the investment budget; Fourth, combining the balanced scorecard concept to guide the hospital strategic budget. Through the introduction of a comprehensive budget management system, the Y hospital in time integrates itself economic resources, and with the policy allowing assigns the extent of revenue reasonably and legitimatedly, and reduces costs, and stricts internal management to increase the value of state-owned assets and promote the hospital's economic profits.Finally, this thesis could provide the specific ways which establish a scientific and effective comprehensive budget management system for the same type of medical institutions and hospitals. As the management method for the international enterprises, the system can play an important role in coordinating the relationships among various departments, controlling daily operations and evaluating the importance of actual work performance, thereby, enhancing the organization's core competence.