The Research In Comprehensive Budget Management Of X Hospital

The concept of Comprehensive Budget System was promoted at the end of 19 th century since it had been widely used in business management,and it generally became as a standard procedure.As long as the management of governmental hospitals in China is getting more and more refined and scientific,comprehensive budget system which is taken as an advanced and effective management method is increasingly used.It has a prospective effect on economic development in governmental hospitals because it could bring about reasonable resource allocation and effective cost control.As an important part of health service system,governmental hospitals take huge responsibilities in people health service.Meanwhile,due to the solidified pattern of traditional budget management and the influence of economic background in the past,comprehensive budget system is faced with many big problems when it applying to the management of governmental hospitals now.The study of application of comprehensive budget system have a vital meaningful influence on the development of government hospitals.The visible and invisible profits comes from optimizing the allocation of resources could make a better development in the whole medical system.This article makes a summarize on application of demostic andaboard comprehensive budget management system,especially onthe recent domestic market.It combines public products,NPO,fiduciary responsibility to elaborate the necessary of the overall implementation ofcomprehensive budget in public hospitals.Take X hospital as a research object,this article proposes some significant problems during the overallimplementation of comprehensive budget in this public hospital.For example,the weak mentality of comprehensive budget management,the limitation of budgeting coverage,as well as lacking a complete progress of comprehensive budget.Meanwhile,it shows the design of complete comprehensive budget system in terms of the background and financial data of this hospital,including approval,execution,adjustment,analysis and assessment.According to the keystrategic target of X hospital and decomposited targets of sectionoffices in 2017,it starts with perparation of operating burget statement,then makes a financial budget statement(including balance sheet,revenue and expense statement namely income statement of the enterprise,cash flow statement),and finally proposes the effective performance evaluation system.This article expects to solve some practical problems in comprehensive budget management system of Xhospital,and provides some references for the county-level hospitals to implement comprehensive budget management system.