Application Research Of Comprehensive Budget Management In Public Hospital

The comprehensive budget management starts from the enterprise,and with the continuous improvement of the theory and application system,as a tool of management,enterprises are becoming more and more successful.However,as a service organization,it is not as the business objective as the profit maximization of the economic activities.It has the nature of social public welfare and is completely different from the enterprise in the accounting system,the setting of departments and the nature of business,so the mature comprehensive budget management theory of the enterprise cannot be straight used in the specific implementation of public hospitals.With the continuous development of the medical market and the continuous reform of the new medical reform in the new situation,the traditional method of public hospital budget management is gradually unable to meet the needs of the development of public hospitals.Some public hospitals are influenced by the old management system and planned economy regulation,and there is relatively weak financial management consciousness.There are also many hospital managers who do not understand the relevant content of the comprehensive budget management theory.Some senior managers even confuse the overall budget with the department budget,which challenges the implementation of the comprehensive budget management in public hospitals.This dissertation first introduces the development process of comprehensive budget management at home and abroad.By using the advanced ideas and ideas of foreign countries and combining the actual conditions of China,we can find a more comprehensive budget management theory suitable for the country.Then the second chapter expounds the theoretical basis of the comprehensive budget management,including the concept,function and process of the comprehensive budget,as well as the methods,contents and comprehensive budget evaluation system of the comprehensive budget.The third chapter takes Y public hospitals as the research object.First,it expounds the basic situation,the environment and the problems in budget management.Then from the fourth chapter,we will go deep into the construction plan and implementation process of Y hospital's comprehensive budget management system,focuses on the analysis of the design of the overall budget evaluation index of the Y hospital.Using the Balanced Score Card as a scientific management tool,the different characteristics of the clinical department and the administrative department have been formulated by the effective combination of financial and non-financial indicators.However,although this tool has its own unique advantages,there are some difficulties in the acquisition of data in a single department,so it is necessary to use powerful information technology in the process of practical application.The fourth chapter,from an empirical point of view,uses the method of factor analysis to test the effect of the total budget management after the implementation of the total budget management from three indicators,such as hospital performance,the enthusiasm of the doctors and nurses and patient satisfaction.It is found that after the implementation of the budget management,the Y hospital has been effectively improved in the hospital performance level and the enthusiasm of the doctors and nurses,but the level of patient satisfaction has not been fully reflected.This is also the key direction of Y hospital in the next step to optimize the overall budget management,that is,how to improve the satisfaction of patients with the overall budget management of organic unity.