A Comprehensive Budget System Optimization Study Of Hospitals With A Refined Management Model

Hospital comprehensive budget system which fuses fine management mode is an important part of the hospital economic management.It is a necessary requirement of hospital management under the condition of market economy system to construction and perfect.Its core is decomposing and refining the strategic target of budget management through a variety of management methods,and it is also an accurate and digital process for every part.The system can distribution hospital strategic plan to every part,and improve the executive power and efficiency of the organization.The level of hospital financial management will be improved,then medical resources will be used reasonable and effective.Finally,hospital can adapt to the need of the health reform and the need of hospital operation.The article use C hospital as an example,it takes the thought of fine management mode into comprehensive budget system.The thought can solve many problems in hospital management.It reforms the original process of C hospital budget,and transforms the budget management mode from extensive mode to fine.In addition,it combines the related theory and practice.The article carries out investigation,and finds out the root cause of the problem.It combines financial indicators and non-financial indicators,budget management and performance appraisal,then achieve budget and hospital strategic management goal are consistent.In conclusion,the article has an important significance for public hospital budget management and control.The paper contains the following points.First of all,this paper introduces the related theory for the fine management of content,and the functions and characteristics of hospital comprehensive budget system which is based on the fine management mode.After that,it describes the C hospital overall operating status and analyzes the internal and external environment,then it points out the necessity of comprehensive budget management system optimization.Next,it analyzes the current status of C hospital comprehensive budget management,including the choice of budgeting content and process,budget implementation control,budget analysis,budget assessment,etc.,so we can find the problems and reasons of comprehensive budget system through the above aspects.In the end,the paper explains the principle of comprehensive budget system optimization and basic design,it joins target management and authorization into the budget management system.It will be better for budget compilation and enforcement,and it will be more convenient for evaluation,rewards and punishments.