Research On Comprehensive Budget Management In L Hospital

The new "hospital accounting system" and "hospital finance system" have been put into force from 2012. The systems clearly pointed out that the all income and expenditure of hospital should be fully integrated into the budget management and provided that the hospitals should implement comprehensive budget management, establish a sound budget management system, including budget making, approval, execution, adjustment, analysis and evaluation system. January 1, 2015, Budget Law of China was formally implemented, requiring the implementation of a full-caliber budget, coordinating and allocating all of income and expenditure, detailing budget making requirements, improving budget scientificalness, emphasizing the performance of budget, improving fund’s use benefit. As an advanced economic management and internal controls method, overall budget is gradually introducing into the management of the hospital.A comprehensive budget is helpful to prevent financial risks, balance the income and expenditure, implement national health policy, and strengthen supervision of government. And hospital management level and economic benefit will benefit from comprehensive budget. But at present, the budget management of public hospitals often becomes a mere formality and lacks of control in the process of budget implementation sot that the budget target can’t be implemented. Due to the distinct difference of institutional setup and management institution between public hospitals with particular administration system and enterprise, the mature theory of budget management carried out in enterprises can not be directly copied.In this paper, the actual situation of L hospital and the comprehensive budget management theory are combined. Three level budget management system composed of the total budget, functional department budget and basic department budget is established with a set of business budget as the starting point. The first part of this paper describes the background, purpose and significance of the study and introduces the current situation of research on the budget content at home and abroad; the second part introduces the basic theory of the overall budget management; the third part shows implementation status and realistic problems of budget management of L hospital; the active and effective countermeasures is proposed in the fourth part of the paper using the basic theory of modern hospital comprehensive budget management. Through the establishment of a excellent organizational system, the "power, responsibility and benefit" of budget subjects will be clear and definite; through the establishment of quota system of multi-level and multi angle, budget control, analysis and assessment will be supported by rich data; through rational design of the procedures, steps and methods of operation, guidance and management of comprehensive budget for hospital economic activity will be truly exerted.The comprehensive budget management system constructed in this paper is the application of comprehensive budget management system in hospital management. To strengthen hospital income and expenditure management, optimize business processes, improve service quality and improve the management efficiency of medical resources, the system has the reality guiding significance.