Budget Management Optimization Research In A Public Hospital

China's medical and health service system is dominated by public hospitals,and private hospitals play a supplementary role.Since the founding of the People's Republic of China,there has always been the problem of "expensive and difficult access to medical services",which is difficult to solve.In recent years,under the condition of continuous medical reform,the medical and health system has been gradually improved.Under the guidance of national policies,the role of budget management in daily management and control has gradually improved the hospital management.However,although most public hospitals recognize that budget management may bring many benefits,it is difficult to put them into practice,such as whether the "comprehensive" budget is sufficient,whether the system is sound,whether the budgeting method is scientific and rigorous,whether the goal of the budget is clear,and whether each part of the budget has substantial connection and control.This may be partly due to the lack of a unified authoritative budget management system for management,theory and practice have not been well combined.In this paper,a third rate public hospital was selected as the research object,draw lessons from enterprise budget management related theory and application of the balanced scorecard theory was applied to the hospital in the budget management system.From the viewpoints of both financial and non-financial appraisal,centered on the balanced scorecard to factors such as financial,patients,staff and learning included.The paper broke down the present situation of the hospital from four dimensions,and through the setting of the indicators to targeted optimization to solve the problem.This paper improves the budget management system of A public hospital,and establishes 6 key indicators and 26 secondary indicators according to the balanced scorecard at four levels.The budget management system of A public hospital was optimized from four aspects: system optimization,compilation optimization,implementation optimization and evaluation optimization.In terms of system optimization,the author believes that A public hospital should establish A sound budget management system and build A sound budget management organizationalstructure.Compile and optimize the budget index system;In terms of implementation optimization,the implementation efficiency of the budget management system should be improved,the budget preparation should be refined,the budget control should be strengthened,and the budget implementation feedback system should be improved.In terms of evaluation optimization,the evaluation is carried out according to the indicators optimized after the budget compilation,and the indicators are empowered by the method of comparison of priorities,and the evaluation standards in line with A public hospital are formulated for evaluation.The paper provides reference for the optimization of A public hospital budget system and provide guidance for the future development and management of the hospital.