Application Of Comprehensive Budget Management ZR Hospital

A new round of medical reform is in the process,as the main body of medical services and the existence of public hospitals is the focus of reform.Since the public hospital medical institutions occupy the dominant position,with private hospitals is difficult to match the height.But with the rapid development of market economy and is becoming more and more strict supervision of medical services,even if it is a public hospital also began to feel the unprecedented fierce competition brought about by the pressure of survival,promote reform,and to adapt to the new medical care system is imperative under the situation.Budget management,as a hospital to carry out the basis of modern management,in the market economy,it is the most important in the reform of the hospital.The Ministry of Finance and the Ministry of health in December 2010 jointly issued the notice about < hospital financial system > and < hospital accounting system > which points out that the hospital needs "to implement comprehensive budget management and the establishment of a sound budget management system",January 1,012,"hospital financial system(New)" in the national executive,the new system the comprehensive budget management "put in hospital's sustainable development strategy height hospital aiming the comprehensive budget management" optimal utilization efficiency of health resources and its development in the future of comprehensive planning.The author takes the "comprehensive budget management" of XX hospital as the research topic,and combines with the development of XX hospital to carry out practical research.Author in the study introduced literature method,case analysis method,data comparison method,field survey method,interviews and other research methods,to carry out a comprehensive research financial aspects of XX Hospital Comprehensive Budget Management and the research process and results are in the truthfully reflected.As a result,this thesis is divided into five parts according to the research of this paper: The first part is the introduction,mainly on the background,research significance and the research objectives,research contents,ideas and framework are briefly described;the second part is to define the concepts and literature review,it is expounded the concepts related to the research topic,at the same time to the domestic and foreign relevant research literature comprehensive overview;third part is to describe the current situation of the comprehensive budget management of XX hospital,including the preparation,implementation and assessment of the situation,through the investigation,the specific circumstances truthfully show;the fourth part is the reason analysis of XX hospital comprehensive budget management problems and the problems,the author thinks there are loopholes in the hospital budget preparation,execution for the rigid performance assessment are insufficient,the error rate is higher,but the deep-seated reason is the hospital Leaders do not attach importance to the comprehensive budget management and related technical support is not in place;thus,the fifth part,namely,the in order to improve the XX Hospital Comprehensive budget management,in view of the existing problems and the reasons of the problems,put forward countermeasures,such as the introduction of zero based budgeting method of preparation of the budget plan,budget adjustment process,the hospital management activities into the budget to carry out full participation,strengthen rigidity of budget execution and so on.