Research On The Improvement Of Budget Management Of Hunan Cancer Hospital

With the new medical reform into "deep water",comprehensive reform pilot of the urban public hospital fully implemented,competition in the medical market is constantly fierce.The public hospital as the main body of China's medical service system,to combine social and economic benefits,stand out in the fierce competition,public hospitals must strengthen financial management,optimize allocation of hospital Resources,control cost strictly,improve the service efficiency of funds.Departmental budget is the premise and foundation of hospital economic activities,the basis of organizing income and controlling expenses,and comprehensive budget management is the means of achieving delicacy and scientific management.It is of great theoretical and practical significance to carry out the overall budget management research of Hunan cancer hospital what is based on departmental budget.Guided by the public product theory,principal-agent theory and incentive theory,based on the particularity and operation feature of public hospitals,this paper teased the differences and connections of the department budget and comprehensive budget in detail,emphasizes necessity of implementing overall budget management in public hospitals.Taking budget management of Hunan cancer hospital as the research object,the present situation of hospital budget management "was analyzed in three aspects:prior preparation,executive control and post-evaluation."We found that the hospital had set up preliminary concept and system of budget management.However,there are still some problems such as non timely budget,not based on departmental budget,Jack of rigid budget execution,not in-depth budget analysis,not established performance evaluation system and mechanism of rewards and punishment.Therefore,Hunan Cancer Hospital should improve the level of overall budget as soon as possible,build more perfect budget management system.First,to perfect budget organization system and to shorten the budget approval time;Second,to take strategy as the direction,adapt reasonable budgeting methods,supplement the department budget;Then,to strengthen the budget implementation,adopt effective budget analysis methods;Finally,to establish the budget performance evaluation system,carry out good budget incentive mechanism.