Research On Total Budget Management Of Public Hospital

The public hospital is the main body of China’s medical and health services, bearing themain duty of medical and health in our country. Over the years, along with our countryeconomy level enhances unceasingly and the continuous improvement of people’s livingstandard, the demand for medical and health services both in quantity and quality isimproving greatly. At the same time, with the China’s medical system reform unceasingdeveloping, the medical and health services manage to meet the needs of the masses of thepeople gradually. In the context of market economy, the reform of the medical and healthservice is gradually advancing marketization, our public hospitals faced the situation which isvery different from the past. The role of public hospitals are changing from institutionsgradually in the past into the market main body. Along with that, the market rule also playsgreater role gradually in the public hospital financial management. China’s public hospital haslong been a lack of sensitivity for profit. This is influenced by Chinese traditional concepts,and also our country public hospital gets fiscal support from the country for a long time. Infinancial management, budget management plays a very important role. Over the years, thepublic hospitals are not improving and standardizing in budget management all the time.Partof the reason is the external environment factors which involved above, and the other ismainly about the characteristics of public hospitals in our country which cause the problem inthe development of medical and health in our country.The research background and research purpose of hospital comprehensive budgetmanagement is introduced in the first part with the definition of the scope of the researchquestion. Through the introduction, the paper analyzes the current situation and the existingproblems of the public hospital budget management such as: the budgeting is not scientific,the imperfection of the budget process, the budget is incomplete implemented, whichindicates the need for public hospital budget management to reform. Then, the category andtheoretical basis of the comprehensive budget management are analyzed. And through the practical field investigation, theoretical analysis, interviews, according to the actualsituation of a top-class hospital and different kinds of environment that hospital may be facedwith, the budget management and processing problems in public hospitals are discussed indepth. The cause of the problems arising from the budget establishment and the execution costaccounting process is pointed out. Finally, aiming at the existing problems, the measures tosolve the problem are offered, mainly including the public hospital budget managementorganization system, improving the contents and the methods of the public hospital budget,the analysis of the comprehensive budget management system, and completing the assessmentand evaluation system of public hospital budgets, and so on.