Based On The Balanced Scorecard In The Index System Of Public Hospital Budget Management Research

The budget management is an important content of the financial managementand a very important part of the internal control. The new medical schemerequires hospitals to strict budget management, which reflects the importanceand speciality of the budget management in the public hospital.In this paper, the theory of the balanced scorecard is applied to publichospital budget index system. First of all, this paper reviews the developmentcourse of budget management, introduces the budget management theory and thebalanced scorecard theory, establishes the theoretical basis for theconstruction of public hospital budget management index system. Second, thispaper analyzes the feasibility that the balanced scorecard theory is appliedinto the budget management of the public hospital. Then, according to thecurrent budget management problems of the public hospital, this paper formsa complete index system of budget management from a strategic perspective,an overall perspective and the four dimensions of financial, patient,processes, growth of the balanced scorecard.Finally, with quoting the caseof the NF hospital, this paper analys and researches its budget managementindex system,which verifies the scientific and feasible and providesempirical support for this study.In the research method, this paper mainly adopts these methods ofCombining theory with practice，integrating the empirical and normativeanalysis and corresPonding the principle with case studies to build thepublic hospital budget management index system.The main research results of this paper：this paper applies the BalancedScorecard theory into public hospital budget management, and builds thebudget management index system,which include both the total budgetindicators also the hospital departments budget indicators, both financial indicators, also non-financial indicators, which gets the budget managementand cost management together and put forward the mode of the Assessment andevaluation of those budget management indicators. This study aims tostrengthen the economic management, control the cost, and improve theoperating performance of the public hospitals. The ultimate goal of this paperis to enhance the competitiveness of the hospitals, to realize the unity ofthe hospital interests, employees interests and patients interests, and torealize the unity of the social benefit and economic benefit.