The Study On The Problem Of Comprehensive Budget Management And Its Improvement Of People's Hospital Of Hanshou County

The medical system is an important force in the economic development of our country,which plays a critical role in supporting the people's health.As the leading force in the medical system,public hospitals should act as an example.After the new medical reform,the income of medicines has been reduced and the prices of medical services have increased.This is a challenge as well as a turning point for the development of public hospitals.County public hospitals are grassroots organizations in the public hospital system.They are huge in number and widely scattered.It is imminent to consummate the construction of county public hospitals.Starting from this strategic goal,the comprehensive budget management can make detailed predictions based on the business,the finance and the capital of the hospital.It is an overall management method,an effective way to optimize the allocation of hospital resources and improve the management efficiency.Hanshou County People's Hospital is a county-level public general hospital,which was certified as the second grade class-A hospital in 1994.It is an internship base of Xiangya Medical College and is now applying for a tertiary hospital.Pediatrics and Respiratory Medicine are the key disciplines of the hospital.In addition,the hospital maintains strict standards in other departments as well.The outpatient rate and hospitalization rate have been increasing year by year and have been rated as "trustworthy hospital" by the people.However,there are still some problems in the implementation of the budget,such as weak awareness of budget management,low level of budgeting staff,single budgetary content,lack of timely financial allocations,lack of effective supervision and communication in the implementation process,low level of informationization,incomplete mechanism of budget analysis and performance evaluation.Through the experience of internship in Hanshou County People's Hospital and the communication with managers and ordinary staffs,this article has commanded the overall situation and the status quo of the budget management system in the hospital.Advice is proposed from the following three aspects:First,perfect the comprehensive budget system.Raise the professionalization of the budget staff,enrich the budget preparation.Second,increase the control over the implementation process.Improve the feedback mechanism of government subsidies,carry out the internal and external supervision,introduce budget management software.Third,establish a scientific and rational comprehensive budget management evaluation system.Enrich the contents of the budget analysis,improve the budget assessment measures.Based on the actual situation of Hanshou county people's hospital,using the literature research method,descriptive research method,empirical summary method and field investigation method,taking the new medical reform as the background and the particularity of the administrative institution as the premise,starting from the strategic goal of the hospital,this article integrates the theory and practice of comprehensive budget management into the operating activities,financial activities and capital activities of the hospital,with a view to put forward targeted improve plans,but also provide reference of comprehensive budget management for other county hospitals.