Study On Comprehensive Budget Management System Of X Hospital Based On The Balanced Scorecard

With continuous development of comprehensive national strength and economy of China,people's living standards have been continuously improved.Public hospitals in China provide main medical and health services for Chinese people at the present stage and the vast majority of services for public medical and health care.Meanwhile,with the continuous improvement of people's life quality,there are more and more demands for medical and health services.However,current medical and health system in China can no longer meet the growing medical needs of the people.To resolve this contradiction,government departments are gradually developing the reform of the medical and health care system,and coordinating development of medical and health services with the needs of the people.In addition,with the market economy's constant and deep influence on public hospitals increasing,they are facing more and more serious development situations.With the internal pressure of medical and health system reform as well as the external fierce competition from private hospitals,public hospitals live with more and more serious living environment.One of the important factors is that public hospitals have lacked financial management concepts for a long time.Whether public hospitals can adapt to the market environment and maintain their competitive strength greatly affects development and improvement of the whole medical and health service system in China.How to accommodate with the market economic environment and complete the medical system reform as soon as possible have been the primary task of public hospitals.As the most commonly used management method,comprehensive budget management is a good way to solve the problems faced by public hospitals.Based on field researches,this thesis makes an in-depth analysis of the basic operating conditions and overall budget management of X hospital,and summarizes and analyzes the existing problems in the current budget management of X hospital.These problems mainly include imperfect structure of budget organization,unscientific contentof budget compilation,simple and rough budget compilation method,loose implementation of budget,formalization of budget analysis,lack of relevant budget evaluation,and reward and punishment mechanism.This paper further points out that the main causes of these problems result from lack of institutional guarantee,attention to budget,strategic budget guidance,and professional talent in overall budget management.By analyzing domestic and foreign researches on comprehensive budget management and combining theories with enterprise experience of absorbing and learning,this thesis propose how to optimize the current comprehensive budget management system based on the balanced scorecard,this thesis simply teases the financial budget management process of the budget departments.Through analysis of the budget index system of each department,comprehensive collection and analysis of financial and non-financial information has been carried out.With planning,evaluation and control for all levels of budget management process in the hospital,the hospital internal control function can be achieved to be the maximum utility,with gradually realizing processed management and standardization of the comprehensive budget management.