Research On Optimization Of Comprehensive Budget Management Of The Public Hospital F

On February 23,2010,The Guidance of Reform on Public Hospital was officially released, The health care reform focused on public hospitals has become the key point.The Guidance has emphasized the basic principles of public hospital reform,which to uphold the unity of fairness and efficiency, the combination of government-led and market mechanism,the dominant position of public hospitals, while encouraging diversification of organizing hospitals and promoting different forms of ownership to the development of coordinating operated hospitals.Public hospitals are the main part of health care system in China,they have dominant position in the minds of the residents. Due to the size, equipment, funding and policy support by the government and the doctor’s level are obviously superior to non-public hospitals. The public hospitals,which as part of China’s major hospitals are receiving a new test, also become the top priority of the current reform. As early as on June 21,2006, the Ministry of Health issued on The Issuance of Provisions of The Financial Accounting Internal Control on Medical Institutions (Trial) Notice, in December,2010, the Ministry of Finance and the Ministry of Health issued The Hospital Financial System And Hospital Accounting System Notice, the new notice requires "Hospitals should implement comprehensive budget management, establish a sound budget management system."This paper uses public hospitals as a research subject, researching on the optimization of comprehensive budget management on the background of deepen reform of public hospitals in China. Firstly, the paper describes the study background and the significance of budget management, summarizing the domestic and foreign research on budget management briefly, analyzing the research content and research methods. Secondly, the paper dissects the development,characteristics and the preparation method of the comprehensive budget management in hospital.Then, the paper analyzes the basic situation and the status of comprehensive budget management in public hospital F, including the centralized management and the problems on comprehensive budget management of hospital F. Finally, the paper proposes the reasonable suggestions on the opitimization of public hospitals F’s comprehensive budget management.