Comprehensive Budget Management Study Of Public Hospitals

With the implementation of the development and reform of China’s medical market and the new medical reform policy, With the deepening of financial reform, Budget management mechanism of traditional public hospitals have been unable to meet the needs of the development of public hospitals. In an increasingly competitive market, the current, Great changes occurred in medical institutions operating, Public hospitals in urgent need to find a relatively sound and perfect the overall budget management mechanism, Improve hospital financial management and accounting supervision system,Improve the management mechanism and strengthen internal accounting controls and cost accounting, in order to meet the needs of all aspects of the management and supervision.This paper studies how to optimize the overall budget management system of public hospitals, Beginning of the article first introduces the background and significance of the research and theoretical research to provide a favorable theoretical basis for comprehensive budget management research in public hospitals. Next, M overall budget of public hospitals work carried out research status, and also analyzed the overseas development budget in the overall management of the situation, draw its essence, which got a lot of good inspiration for the comprehensive study of financial budget management of public hospitals M more practical basis. In the actual case of M hospital for analysis of specific issues faced by the overall budget, cause analysis, which made optimization M budget management of public hospitals, and hospital budgets proposed M management control safeguards optimization program implementation.This paper uses the expertise of financial accounting, management, financial management and other disciplines, some public hospitals through field research, get a lot of first-hand information. After a review of a large number of documents and materials from the theoretical level, a thorough study of knowledge expanded budget, laid the theoretical and practical basis for writing this article, to achieve a fusion of history andmodern theoretical analysis of the integration of research and practice, qualitative analysis and quantitative analysis of blending.