A Study On Comprehensive Budget Management Of B Hospital

With the reform of medical system deepening and the health care market opening steadily, public hospitals as independent legal entities have begun to transform to property rights which develop independently and assume sole responsibility for their own profits or losses. One big challenge faced up to by public hospitals, which seeks to develop themselves and undertake social functions, is how they can survive the market where private hospitals rise constantly. Therefore, how public hospitals can seize the opportunity, meet the challenge, optimize the distribution of resource, reduce the cost of health care, improve the service quality, and enhance their own core competitiveness is an issue which all managers of public hospitals should take into consideration. Due to the situation mentioned above, the comprehensive budget management, which is a scientific financial management method and an advanced way of internal controls, has been gradually introduced in the management of public hospitals.The comprehensive budget management is an advanced management tool which has some connections with strategies management and organizational behaviors, and it has effective influence on regulating the management of hospitals and increasing the performance of hospitals. The New Financial regulations of Hospital clearly points out that "hospitals should carry out the comprehensive management of budget and establish and perfect the budget management system which includes the system of the compiling, examination, operation, adjustment, final accounts, analysis and assessment of the budget." Even so, most public hospitals still concentrate more on the section budget which competent departments require to receive financial fund. Actually, as for the specific operation processes, such as the compiling, operation, supervision and assessment of budget, hospitals treat them with indifference. Few hospitals can apply the comprehensive budget management to the daily operation of hospital.To raise the awareness of paying attention to the budget management and promote scientific and specific managements of hospital, this paper chooses B hospital as a sample. After researching their brief situation of operation and budget management, this paper aimsAt the problems emerging in the budget management and proposes a series of feasible measures. The paper optimizes the budget management of B hospital, which includes optimizing the system of budget management, regulating their process and methods of budget management, refining the content of budget management, remodeling the control and supervision system of budget management and establishing the examining and evaluating system which regard the theory of balanced score card as the core. We hope that the paper can solve the practical problems of the budget management of B hospital and set examples for the improvements of the situation of the budget management of public hospitals.