Study On The Problems And Countermeasures Of Public Hospital Comprehensive Budgeting

Public hospital reform has been the focus of the reform of China’s medical service system. December 28, 2010, the Ministry of Finance in conjunction with the Ministry of Health issued a new hospital financial system which requires clearly public hospitals to implement a comprehensive budget management and requires all income and expenditure should be included in the comprehensive budget management system, the new hospital financial system defines budget making, budget adjustment, budget approval and execution and budget analysis and assessment in detail, the new financial system was implemented in the whole country in January 1, 2012.As an important part of comprehensive budget management, comprehensive budgeting has an important role of a connecting link between the preceding and the following in the comprehensive budget management, whether the comprehensive budgeting is scientific and reasonable or not is related to the effect of comprehensive budget management in the hospital, so the study on the comprehensive budgeting system is very important.Based on the above background, by using literature research method, inductive analysis method,practical investigation method and case study method and with the support of public management theory, principal agency theory, target management theory and control theory,the paper analyzes the present situation of the comprehensive budgeting of public hospitals in our country and finds several issues of comprehensive budgeting: Pay more attention to hospital budget preparation, despise departmental budget; hospital level budgeting content is not complete; single methodology; comprehensive budgeting preparation relaxation, quality is not high. In view of the problems and the reasons, the paper mainly discusses and studies the corresponding countermeasures as follows: people should firmly establish the concept of comprehensive budget management in the process of comprehensive budgeting;improve the hospital budget personnel professional quality; establish and improve the comprehensive budgeting mechanism; budget should be balanced, comprehensive;a variety of budgeting method combining, in addition, budget staff should seriously implement the two on the two budgeting process,and through the A hospital case to do further theory and practice research.