A Research On Public Hospitals' Internal Control System Centered On Comprehensive Budget Management

Health Care System Reform was carried out in 2009.With the development of various continuously improved policies,our country has established a Medical and Health Service System that recovered from urban to rural areas consisting of the hospital,community-level medical institution and professional public health organization.However,due to the popularity of medical services,public hospital met plenty of difficulties both in macro management and practical works;financial management philosophy and financing environment have been tremendous impacted as well.For example,inadequate attention to the management of the budget,the annual budget work is a merely formalized;relaxation of internal control systems and ineffective internal audit;vaguely defined terms of reference,certain aspects of internal control are neglect and oversight in the implementation process.In recent years,to alleviate these problems,many public hospitals have chosen to use the scientific management approach to rationalize funds to improve capital efficiency,and continuously improve the standard of modern management.Comprehensive budget management is a branch of management accounting both planning,implementation,control,evaluation,etc.as one of a comprehensive hospital management mechanism to implement the services strategy.Combined with the actual situation of W Hospital analyzed the overall budget contact between comprehensive budget management and internal control.First of all,the ultimate goal of the internal control is to achieve the desired effect by implementing controls but also to achieve the strategic objectives of the hospital.Secondly,the hospital budgeting have to make strategy development as a starting point,to improve budgetary targets and adjust the content based on the strategic changes.Through this process,the overall budget management strategy converts business plan throughout the whole process of internal control,therefore,the relationship between them has become increasingly close.A lot of public hospitals concentrate on their work of the comprehensive budget management is increasingly important.Hospital rationally organizes income,scientifically arranges spending,effectively reduces medical care and operating costs by comprehensive budget management to implement a short-term and long-term strategic objectives and promote the harmonious development between the society,the hospital and the patients.