Using The Comprehensive Budget Management Methods To Strengthen The Public Hospital Cost Management

With the constant promotion of a new reform of medical health system, great changes happened to the environment for the development of Public hospitals.In 2010, the ministry of finance, the ministry of health jointly issued "the hospital financial system," clear "hospital to implement comprehensive budget management, establish and perfect the system of budget management, including budgeting, examination and approval, execution, adjustment and final accounts, analysis and evaluation system." Should execute, "hospital cost accounting, strengthening the cost control, the implementation of performance evaluation". And requirements in the form of system of hospital comprehensive budget management and cost management.Measures of public hospital comprehensive budget management and cost management is imperative, the study of public hospital comprehensive budget management and cost management research is not a few, but often the two separated, the formation of independent management system, and how the comprehensive budget management in the effective management methods and means of integration to the process of cost management, enhance the cost management level, is an important topic of the public hospital manage resources integration.This article embarks from the theory, the paper expounds the comprehensive budget management and cost management of related theory, from the perspective of theory shows that the method proposed in the comprehensive budget management, strengthen the feasibility and significance of the public hospital cost management. Through to the public hospital cost management, and reviews the developing course of comprehensive budget management, as well as a description of the status quo, to show that public hospital cost management problems existing in the management, which leads to the advanced cost management methods at home and abroad. Based on the lead by the methods of comprehensive budget management, strengthening the research of public hospital cost management. This article takes S hospital as an example, this paper expounds the S hospital, through the method of comprehensive budget management, make the cost management level of hospital and department has greatly improved. In this paper, from two levels of hospitals and departments, with data chart, proved that the budget management function to the promotion of cost management. On this basis, this paper introduces the S hospital of specific measures, via analysis methods in the use of comprehensive budget management in hospital S double crystal of deficiencies in the process of cost management, and puts forward the further perfect the management Suggestions. For our country public hospital comprehensive budget management and cost management provided ideas and reference, contribute to public hospital management promotion.