HQ Hospital Comprehensive Budget Management Research

In our country under the background of the new reform of medical system, hospital management reform has entered a new stage of comprehensive development, the new situation requires the hospital should pay attention to improve the system of accounting and financial management, should be more strictly to strengthen the comprehensive budget management, saving, optimize the allocation of scarce medical resources, improve the quality of medical service and the service efficiency of funds, so as to reduce hospital operating costs, improve hospital management level and core competitiveness, promote health service career development, gradually promote the reform of medical and health system, to meet people's increasing health services demand, become a military hospital management should focus on problems. There's no denying that with the deepening of the reform and perfecting of market economy system of our country and development of the hospital is trying from the base of "incremental budget" to "the zero-base budget" transition, on the way to promote the comprehensive budget management, however, is still faced with very prominent problems. In this article, through analysis of enterprise comprehensive budget management theory and research, compared with HQ hospital situation, trying to adopt the method of combining case study and comparative analysis, based on the analysis of the case of HQ hospital, understand the current situation of hospital comprehensive budget management system, pointed out that the hospital in the main problems existing in the process of the implementation of comprehensive budget management, and combined with the actual situation of the current hospital comprehensive budget management, and advances some corresponding suggestions for improvement. In this paper, by analyzing the domestic and foreign relevant financial management method and the concrete budget management plan, through using some advanced management concept and management methods, and learn in a new round of medical system reform in our country after some successful experience, to the comprehensive budget management as the breakthrough point, from the budget establishment, execution and evaluation system to improve the comprehensive budget management methods, puts forward a set of optimization of hospital comprehensive budget management plan: first, in order to optimize the link of hospital comprehensive budget management of the establishment, elaborates on the content, way and methods of budgeting theory content; In addition, by further analyzing the budget, control and adjustment mechanism is perfect, to better realize the strategic target of hospital comprehensive budget management; Finally, in the process of hospital comprehensive budget management, the introduction of some quantitative indexes, through the combination of quantitative evaluation and qualitative evaluation, further improve appraisal system of hospital comprehensive budget management.