The Study Of Public Hospital Comprehensive Budget Management Based On BSC

At the present stage,the theory and methods of comprehensive budget management at home and abroad have been widely practiced in most enterprises,but most of the general budget management of public hospitals in our country has remained at the superficial level of financial reporting.At the same time,with the continuous expansion of the medical market in China,a large number of foreign companies and privately-owned hospitals have poured in influx,resulting in the threats to the development and status of public hospitals in medical and health industry.How public hospitals face this severe challenge deserves the attention of management.In order to further increase the development potential of public hospitals,many scholars pay more attention to the research on the comprehensive budget management of public hospitals,making it an important research direction.First of all,this paper uses public hospital H as a case to understand the current basic situation.Based on current situation of the overall budget management of public hospitals and economic environment,this paper offers a brief analysis of the feasibility and necessity of the introduction of split card.Secondly,the general idea of a comprehensive budget management system for public hospitals based on balanced scorecards is introduced,which mainly includes the planning of strategic objectives of the hospital,the organization system of comprehensive budget management,and the establishment of a responsibility center framework.Considering four dimensions of the Balanced Scorecard,a questionnaire was designed to select indicators.The overall budget management of public hospitals was further improved with the construction of index system which is based on the Analytic Hierarchy Process(AHP)and the grey relational analysis method.On this basis,the balanced scorecard's overall budget management has been implemented and controlled.With corresponding evaluation and incentive mechanisms,the implementation of safeguard measures has also been studied to provide some suggestions for reference,making the application of balanced scorecards in public hospitals in China realize rationalization and scientification.Finally,with the combination of the work plans and development goals of public hospitals in recent years,this paper builds a comprehensive budget management system for public hospitals based on balanced scorecards to ensure the balance of interests of hospitals,patients,and workers,the improvement of that public hospitals' comprehensive competitiveness and the realization of the simultaneous development of the economic and social benefits of public hospitals.In addition,the research results of this paper provide new thoughts and application modes for the development of public hospitals in China.It is of great significance for the long-term stable development of public hospitals in China.