The Research On The Comprehensive Budget Management Of A Public Hospital

With the deepening of the reform of the medical and health system in china,the city's comprehensive reform of public hospitals is also continuing to expand and deepen,the competition of medical care market is increasingly fierce.Public hospitals should not only provide public services,but also rely on their own business to seek development,which requires the continuous improvement of hospital management system and operation mechanism,so as to reduce the medical cost,improve the efficiency and quality of public service.The key to achieve this goal is to improve and strengthen the overall budget management.After 1980 s,the comprehensive budget management has entered a mature stage.With the continuous development of computer technology and information network technology,the comprehensive budget management has also been rapid development,has become a recognized effective management tools and tools.Part of the domestic and foreign government agencies,non-profit organizations have begun to use this management tool to reduce costs and improve management efficiency.Although public hospitals are public institutions,not for profit purposes,but the hospital is still an economic entity,the state's financial management objectives for the hospital is the balance of payments,overruns do not fill.Therefore,implementation of a comprehensive budget management mode,in order to improve the operating efficiency and r to adapt to the socialist market economy,we can grasp the opportunities under the background of new medical reform,achieve better economic and social benefits.This paper summarizes the research status in china and abroad through the hospital budget management review,Guided by the new public management theory,principal-agent theory,and the internal control theory,using literature research method,investigation method and case study method,to the public hospitals as the research object,combining with the operating characteristics of the hospital and the actual situation of budget management of the hospital's present situation analysis,in view of the existing in the budget,the implementation of the budget,the budget management in the hospital,in the hospital and discusses how to establish a comprehensive budget management system of its development,put forward should be established within the system of hospital budget management organization,and the way of budget management and budget management for the contents,methods,process and put forward some optimization measures.Thepurpose is to improve the operation efficiency of the hospital,to promote the scientific and meticulous management of the hospital,and to provide some ideas for the reform of the urban public hospital system.