The Research On The Budget Management Of Public Hospital

With the development of health reformation,the state's investment in medical resources continues to increase.The disposable income of public hospitals is increasing rapidly.Now,budget management plays a very important role in improving the efficiency of fund-using,allocating educational resources rationally and perfecting the management of expenditure.Budget management is the foundation of the public hospitals' financial activities,is the standard documentories to guide or examine the financial activities of public hospitals.And it is also the important basis for public hospitals to control daily expenditure and organizational income.Therefore,it is of great significance to improve the budget management level of public hospitals.This paper uses the new public Management theory,Control theory and Incentive theory as foundation.Then this paper sums up the present situation of RM Hospital's budget management organization,budget management mode and process,budget preparation and management,analyzes the problems which existed in the budget compiling,budget execution and budget performance management.Also,it combines the specific situation of RM hospital with other condition by using the budget method of zero base budget,incremental budget supplement,total budget and block budget.The budget of public hospital is improved,and the execution control of budget is strengthened through real-time controling,accounting controling,organization controling,authorized approval controlling.Based on the Balanced scorecard and the key performance index system,this paper designs the evaluation index system of RM Hospital and establishes the incentive mechanism combined with the budget performance evaluation,and constructs the management mode of RM Hospital budget.In this paper,the budget preparation method,the detailed income and expenditure items,the improvement of operating budget,capital budget and financial budget,the overall budget performance evaluation Index system,and the construction of RM Hospital management model all provide reference for the improvement of budget management to other public hospitals.This paper aims at improving the budget management level of public hospitals in China.