The Research On Performance Budgeting Management On Z Public Hospital

Under the background of the gradual deepening of the new medical reform,private hospitals are rising,and the market share of public hospitals is getting smaller and smaller.Under the background of insufficient financial aid funds and the operation mode of "taking medicine and keeping medicine",public hospitals face huge challenges.Strengthen budget management,reasonable control cost to become public hospital urgent problem to solve.With the continuous development of medical and health service in China,the budget management system is also changing.With the updating of the prealgorithm and the hospital accounting system,the financial management system of the hospital also changes with The Times.In recent years,the national ministries and commissions have introduced relevant documents on performance budget reform,and accelerated the process of performance budget reform in China.Facing the new situation of medical and health undertakings development and national policy,the performance budgeting management,enhance the level of budget management become public hospitals to achieve strategic objectives,to maintain stable and sound development path.The stand or fall of hospital development and financial management level of the intimate relationship,and budget management as an important part of financial management,for the healthy development of the hospital but also plays an important role.Today,the original budget management model no longer meets the development needs of the hospital,and exposes a lot of problems.Such as budgeting and hospital strategic disjointed,insufficient budget implementation rigid,lack of effective evaluation of budget execution,budget evaluation the occurrence of such problems as lack of incentive mechanism,seriously restrict the development of the hospital.In order to solve the problem fundamentally,we must look for the reasons from the hospital itself.It is urgent for hospital to build performance budget and improve budget management level.This paper takes the representative Z public hospital as the research object.Firstly,this paper elaborates the theory of performance budget,then analyzes the present situation of its budget management,and finds out its problems in the process of budget management.Thirdly,with performance as the guidance,four steps are applied to achieve the performance budget management model through the four links of budget performance goal preparation,performance budget execution,budget performance evaluation and evaluation result.Finally,it has improved the existing budget management level of Z hospital and improved the efficiency of capital use,thus improving its management level and core competitiveness.This paper aims to improve its budget management level by constructing a performance budget management model for Z public hospitals,and to provide ideas for other public hospitals to build performance budget management mode.