Research On Optimization Of Budget Control Process In Public Hospitals

With the reform of the medical system and the vigorous development of the health service,the traditional budget management mode of the hospital has been not suitable for the current situation.Because of the distemperedness of hospital budget management system,and the lack of effective internal and external constraint mechanism,and the lack of awareness of budget control,there are many problems in the actual operation of the hospital resulting in high hospital operating costs and serious waste phenomen.For instance,the budget formulation of the content is not comprehensive.And the methods of preparation is not scientific.And the budget execution is poor.And the execution is not strong.And the budget work is lack of effective assessment and so on.It is a great challenge to the management of the hospital.In order to solve the problems in the budget management of public hospitals,it is necessary to get rid of the extensive management from the inside.Therefore,the hospital should continuously strengthen and standardize the budget management,strengthen the budget constraints and internal control,reduce the medical cost,medical cost control,reasonable allocation and economic use of health resources,improve management efficiency and management level.Furthermore,the state and the relevant management departments put forward clearer and more detailed requirements in the hospital budget management,for strengthening the hospital budget management,and enhancing the overall level of internal management of the hospital.The new "hospital accounting system" and "hospital financial system" has been fully implemented,issued by the Ministry of Finance and the old Ministry of Health in 2012,which formulating demands that all the income and expenditure of the hospital should be included in the budget management,and defining that hospitals should be implement a comprehensive budget management,establish and improve the budget management system,including budget preparation,approval,implementation,adjustment,final accounts,analysis and assessment system.Then,the New Budget Law of the People's Republic of China has been implemented fully in 2015.It clearly puts forward requirements for administrative institutions that hospitals should be strengthen the budget constraints,strengthen the budget management and supervision,establish and improve the overall standard,open and transparent budget system,and also defines the concept of budget performance management,in order to strengthen the management and supervision of the budget,standardize the financial management system and budget management system of public hospitals in China.Objective In order to solve the problems in the budget management of public hospitals,strengthen the hospital budget constraints and internal control,rational allocation of health resources,improve hospital management efficiency and management level,this study reviews and sorts out the relevant literature of public hospital budget management,and field surveys the equipment budget process of A hospital,discovers and subtotals the principal problems in hospital budget management,analyzes the causes and propose improvement strategies.Based on this,this study puts forward to how to optimize the control flow system of public hospital budget management.Methods The main problems in hospital budget management were discovered and sorted through the combination of literature analysis and the important knowledge of the interview.The root cause analysis is used to analyze the causes of these problems;Using model of the process optimization method DMAIC,the budget control process of public hospital is combed and modified.Results The main problems in the budget control in public hospitals are as follows:(1)the methods of compiling are not scientific and not normative;(2)due to insufficient prior control,the budget formulation is not accurate enough;(3)the budgetary execution and control of the budget is improperly controlled due to inaccurate budgetary compilation;(4)the control process is extensive and the execution is poor;(5)the budgetary evaluation is short of strict supervision;(6)the loss of the budget performance appraisal system.The key reason for these problems is:(1)the corresponding budget management system is incomplete and imperfect.(2)the management's internal control management is weak and lacks awareness and emphasis on budgetary management activities;(3)the professional quality of the budget staff and the executive personnel is not high.In view of the public hospital budget control management system is not sound,management,personnel management consciousness,such problems as budgeting personnel professional quality,this study thought to make improvement from the following several aspects:First,we should establish a sound comprehensive budget management system and improve the budgetary control mechanism.The concrete improvement plan is as follows:(1)pre-control.To properly compile the budget and standardize the procedures for compiling the budget.Prepare the project beforehand and strengthen the management of budget review.(2)the control of the matter.Strengthen supervision and control over budgetary execution.Regulate the budget adjustment process.(3)control.The financial department needs to link the budget execution schedule and results to performance reviews,and improve the seriousness of the budget implementation.Second,we should strengthen management's awareness of budgetary management and enhance management's emphasis on budgetary management.Third,strengthen the quality of hospital budget management personnel.Conclusion In order to ensure budget control process system effective operation,public hospitals in the implementation of the budget management activities should be:(1)to formulate scientific and rational budget performance goals;(2)to do well in advance in the preparation of the budget;(3)to establish a sound budget execution control system;to strictly control the budget and establish a budgetary adjustment and control system;To strengthen the implementation of budget and to use information technology to control budgetary execution;(4)improve the budgetary evaluation mechanism;strengthen information feedback control and budget implementation supervision and control;Use the balanced scorecard to evaluate the hospital's budget performance.