Research On The Optimization Of Comprehensive Budget Management In A Public Hospital Under The Reform Of Medical System

Since the reform and opening-up,China's economy has achieved high growth development,society has gradually accelerated the pace of updates,in medicine and health field,through constant exploration and practice,has made gratifying achievements that attracted worldwide attention,the level of people's life has got very great improvements.As the main body of medical service in our country,public hospitals play an important role in the medical service system.However,in our country,our medical structure is not reasonable,lack of resources quantity,influence of the social medical insurance system is not perfect,the public hospitals gradually showing the operating mechanism of the market tendency,mainly depend on the masses of the people to charge the cost of treatment and open expensive drugs to maintain business and development,resulting in difficulty of expensive medical treatment problem,serious damage the interests of the masses.From 09 years ago,the State Council promulgated the opinions on deepening the reform of the medical and health system,the traditional "medicine" situation was completely broken,the hospital between the degree of market competition is more intense,the public hospital to be healthy and stable development,not only to change the past "wait for money" situation,and must strive to improve their own management level.However,because the public hospital has been lacked of the constrained to internal and external mechanisms,the operation cost becomes much higher in extensive management mode,waste phenomenon is very serious,those pose huge threats to the hospital management.In order to keep the sustainable development of public hospitals in the fierce competition,it is necessary to get rid of the extensive management.The comprehensive budget management is a management method which has been tested by practice,and has already played an important role in the market economy.After absorbing the experience of the enterprise comprehensive budget management,we can apply the comprehensive budget management to the public hospital to make contribution to the hospital management.Based on the related literature at home and abroad on the theory of comprehensive budget management are summarized,the actual case and A theory is applied to the public hospitals to collect and analyze research data through field surveys,expert interviews,through the study of the comprehensive budget management theory,combined with the actual situation the budget management of A hospital,the hospital according to the existing problems and shortcomings,the design optimization scheme of the comprehensive budget management,specifically from the comprehensive budget management objectives,budget organization system,five aspects of the budget preparation,execution and control,budget performance evaluation has been improved,and based on the Balanced Scorecard to design a comprehensive set budget performance evaluation method for A public hospital,in order to solve the problems and shortcomings in the budget management of A hospital.In view of the above,this paper puts forward the safeguard measures of the implementation plan,so as to promote the smooth implementation of the hospital's optimization program,so that the A hospital will embark on a more scientific and healthy development path.I hope this research will be the experience of comprehensive budget management in the application of public hospitals to each of the imminent implementation of the comprehensive budget management in public hospitals,provide a reference for them,in addition to other hospitals to improve the comprehensive budget management,to provide experience and reference.