Non-profitor Ganization Budgetary Slack Relevent Lssues

As an item of resources strategic disposition method, the budget already became the modern enterprise internal management control the important method, and obtained a more widespread dissemination. The non-beneficial organization is acting the extremely important role in the state economy, the non-beneficial organization profits from the comprehensive budget management in enterprise’s application experience, utilizes the budget management theory, the method as well as the tool suitably in the management and operation, but occupies the stage which just started, but also was far from has the public approval standard. Enterprise the budgetary slack question which appears in the comprehensive budget management process in the non-beneficial organization is not exceptional. The budgetary slack is the budget level which refers finally determined with the most superior budget level between difference, it has the direct influence to the entire budget control system validity. This article chooses has the practical significance non-beneficial medical establishment to carry on inducts the comprehensive budget management the research, relaxes this question in view of the budget, this article uses research techniques and so on standard research, system analysis, analogy analysis, case analysis, analyzed the non-beneficial medical establishment to budget the reason and the nature which the relaxation produced, for further understood and the exploration budget relaxation question has provided a preliminary theory frame, because our country non-beneficial medical establishment budget the relaxation to cause the budget malfunction the phenomenon to be extremely common, this article also appropriately solved the budgetary slack problem for our country non-beneficial medical establishment to provide a basic mentality.This article through analyzes the comprehensive budget as well as to budgets the flaccid correlation research in the public hospital application situation the literature review, thought the non-beneficial medical establishment comprehensive budget management is in urgently awaits to enhance the stage; Next, this article through the analysis budgetary slack nature and the attribute, proposed budgetary slack by no means absolutely harmful or advantageous, its nature is decided by whether surpasses some critical point. Therefore, the solution budgetary slack question eliminates the budgetary slack completely, but is the optimalizing budgetary slack level, this is the this article second viewpoint; In this foundation further proposed and manages two aspects from the technology to make the improvement to the budgetary slack, budgets the flaccid government take the time as the non-beneficial medical establishment to provide the beneficial reference.This structure is divided into five chapters, by the way layers of progressive introduction of a comprehensive budget for public hospitals, as well as the status of budgetary slack causes and treatment, and application and practice. Introduction This first chapter describes the topics of background, the main content and research methods. On a non-profit organization based on the current overall budget management of the in-depth study of small, choosing a non-profit organization has a representative of a certain object of study in public hospitals as a carrier, using theoretical analysis and case studies combined, integrated analysis of general and specific combination of other methods intended to focus on the comprehensive analysis of the application of the budget in public hospitals, as well as relaxation of the causes of the phenomenon and its management to find a workable way to improve the overall level of budget management in public hospitals. Chapter II of public hospitals through the analysis of internal and external industry environment, recognizing the public hospitals also need to learn to use a comprehensive budget management, focusing on the improvement of economic efficiency in order in the increasingly fierce competition in the market to seek survival and development. On this basis, further development of public hospitals, introduction of a comprehensive budget management feasibility analysis, and described the status quo budget management in public hospitals. Chapter III of the budget, conducted a theoretical analysis of relaxation, relaxation behavior of the main implications of the budget, influencing factors and their attributes theoretical analysis, in turn causes relaxation of public hospital budgets analysis of the full budget in public hospitals come loose with its own management, involving identification knowledge level, the basic work is weak, means of monitoring of assessment is not in place behind the lead, and other issues, while relaxation is due to arrive at the department budget system, reasons for this and other viewpoints. Chapter IV hospital budget management and the status quo through case analysis and technical dimensions of governance from the financial measures will be sections of the budget passed by the way cost estimates included in the cost-performance-pay appraisal chain. Chapter V conclusions, reiterated this view, public hospitals the full implementation of budget management, should seize the key factors in the design of budget management should be from the industry reality, and analyze specific issues, step by step, to focus on building your own budget management system. But also clearly understand that this paper, theoretical research and practical research limitations.