Study On The Construction Of The Comprehenaive Dudget Mannagement Systen In The A Hospital

As the government pays more attention to the Medical and Health Services, and medical and health market continues to develop, the competition between hospitals is becoming increasingly fierce. However, the public hospitals not only need provide the public service, undertake the partial social management function, but also must depend upon own management to seek the development. This requires that hospitals continue to strengthen and standardize internal management, rational allocation and use of health resources, and control health care costs, improve the efficiency and quality of public services. Therefore, public hospitals should be to further improve budget management system, strengthen budgetary constraint and incentive for hospital daily operations.The hospital comprehensive budget is a modern management tool to serve internal hospital management. The new hospital financial system pointed out explicitly that,"The hospital must implement the comprehensive budget management, establish the perfect budget control system, including budget preparation, approval, implementation, adjustment, final accounts, analysis and assessment systems." However, the comprehensive budget management is rarely applied to the internal management of the hospital as a management instrument. The hospital administrators don’t pay attention to the hospital comprehensive budget management, but only pay attention to the departmental budget in order to obtain the financial fund, and sometimes confuse the comprehensive budget and the departmental budget in practice. Moreover, there are many issues in the budget establishment, the execution, the control, the surveillance and the inspection and so on, causing the budget system to become a mere formality, truly not displaying the positive role to strengthen the hospital financial control.In order to solve the problems in the public hospital budget management, strengthen the hospital superintendent the budget management consciousness, organize the income effectively, control the cost strictly, enhance the hospital operation efficiency, implement the responsibilities of various departments at all levels explicitly, promote more scientific and meticulous management in hospitals, provide a way of thinking for the hospital introducing the comprehensive budget management which is a advanced management tool in the future, this article takes the A hospital as the study object combined with the characteristics and the actual situation of the A hospital, in order to solve problems in the A hospital budget management. The systematic study discusses how to establish a comprehensive budget management system in the A hospital to adapt its development. First of all, the organizational system is established by the budget authority, the office of budget management, centralized management and budgetary responsibility in the A hospital interior, implementing the responsibility and authority to specific departments and persons. Then, optimizing the budget preparation process of the A hospital management from the aspects of budget compilation contents, procedures, methods. In order to strengthen the implementation of the budget effects, establishing mechanisms to monitor, control and budget analysis. Finally, the thought of the Balanced Scorecard is introduced into the comprehensive budget management system. The article will have designed a set of comprehensive budget evaluation indicators and evaluation methods taking the responsibility center as the object of assessment and evaluation.