Research On Comprehensive Budget Management Of D Hospital

With the continuous deepening of the reform of China's medical industry,public hospitals have a new look.In 2010,the Ministry of Finance and the Ministry of Health jointly issued the "Hospital Financial System",which clearly defined the hospital'sbudget management system,requiring "hospitals to implement cost accounting,strengthen cost control,and implement performance appraisal." Therefore,the hospital is required to implement comprehensive budget management and cost management in the form of an system.It is imperbutative to carry out comprehensive budget management in public hospitals.It is imperative to implement comprehensive budget management methods in public hospitals.Research on comprehensive budget management is not rare,but researchs on comprehensive budget management of public hospitals is rare.How to apply means of comprehensive budget management in the process of management,effectively raising the level of management is the subject of in-depth research on the effective management and integration of resources in public hospitals.This paper expounds the domestic and international research status of public hospital comprehensive budget management,and introduces the basic theory of comprehensive budget management,including the definition of comprehensive budget,its own characteristics,main functions,preparation process and implementation methods.Then;introduced the current situation of D hospital in the development of comprehensive budget management,pointed out the problems of D hospital in budget management,including the existing budget concept is backward,the budget content is not perfect,the current budget system is not comprehensive,the budget method is flawed and Five aspects of effective monitoring and evaluation mechanisms have not been established.Finally,based on the actual situation and problems of the current implementation of comprehensive budget management in D hospital,relevant improvement suggestions are proposed,including the system-aticization of budget management organization,the preparation of comprehensive budget,the preparation of budget management and the management process of comprehensive budget.In one aspect,it provides ideas and reference for the implementation of comprehensive budget management and cost management in public hospitals in China,and contributes to the management improvement of public hospitals.