Study On Problems And Countermeasures Of Y Hospital Budget Management

State-owned hospital plays an irreplaceable role in a long-term reforming and development to satisfy people's basic medical demands and maintain the average level of public health. However, because of government "protection", it causes many problems such as unclear development direction, slow technical updating, extensive management, high medical costs, low service quality. When the new medical reforming plan reduces the entrance level of medical service market, state-owned hospital suffers unprecedented difficulties.It is an urgent matter to make state-owned hospitals getting away from difficulties under the new situation. Developed countries, the domestic part of the hospital and large enterprise comprehensive budget management in hospital management has achieved success, is the important experience for reference. Comprehensive budget management is not only making the hospital start from the analysis of internal and external development environment, focus on the future strategy, but also through the budget management, strengthen internal control, optimizing the resources distribution of medical services, improve the efficiency of management and resource utilization, strengthen the key competitiveness of the hospital.This dissertation conducts on Y hospital budget management, it summarizes the hospital budget management's effect on cost control and cost conscious cultivation. But there is also the management concept of budget management is weak, the budget management method is not perfect, the absence of supervision and management of the budget management can not be ignored, such as problems, at the same time deeply analysised the existing problems. Paper analysis and summarizes the domestic and foreign advanced hospital budget management experience and the domestic large-scale enterprise budget management experience, especially the developed countries hospital in hospital budget management, budget management in strategic level attaches great importance to the hospital, clear budget content specific and clear budget target and responsibility in the decomposition, the domestic hospital introduced the balanced scorecard, the implementation of comprehensive budget management and assessment of large enterprises to establish the balanced scorecard system, integrate both short-term and long-term budget management experience is worth our learning.Finally, perfect Y hospital comprehensive budget management' strategy from several aspects such as improve the budget management concept, enhance the method of budget management, strengthen the budget supervision and management, and improving the analysis and evaluation system. Optimization Y to highlight the participation of hospital comprehensive budget management, live within our means, the principle of unified planning and tracking efficiencies, from all the staff of the hospital comprehensive budget management consciousness, strengthen the process management and process management, to strengthen the budget management in advance, matter and afterwards, effective supervision and evaluation, to arouse the enthusiasm of employees, and optimizing the resources distribution of medical services, improve the hospital economic benefit and social benefit plays an important role.