Research On The Optimization Of Comprehensive Budget Management In J Public Hospital Under The Reform Of Medical System

On March 17,2009,the CPC central committee and the state council issued opinions on deepening the reform of the medical and health care system to the whole country.The guideline puts forward the short-term goal of "effectively reducing the burden of medical treatment for residents,effectively easing the 'difficulty and high cost of medical treatment'",and the long-term goal of "establishing and improving the basic medical and health care system covering both urban and rural residents,and providing safe,effective,convenient and affordable medical and health services for the masses".The management system of public hospitals has always been backward,lacking of internal and external restraint mechanism.Under the extensive management mode,the operating cost is increasingly high,coupled with the widespread waste phenomenon,the operation and development of hospitals are not optimistic.The further deepening of the medical reform system has broken the traditional pattern of public hospitals "supporting doctors with medicine".How to survive and develop better in the fierce market environment,maintain its public welfare and profitability,and put forward new challenges to public hospitals in this new era.Comprehensive budget management is a management method that has been widely used in the market for a long time.Combined with the current situation and challenges of public hospitals,comprehensive budget management theory should also be applied to improve the operation status of hospitals.In this paper,combined with the requirements of the new medical system reform,considering the actual situation of J public hospital,comprehensive budget management is applied in practice.First,the current comprehensive budget management status of J public hospital was analyzed,and the status quo of J public hospital was diagnosed.In view of the problems and shortcomings found,the current comprehensive budget plan of J public hospital was redesigned and optimized.Considering multiple aspects of comprehensive budget management,BSC balanced scorecard was applied to design a comprehensive budget management performance evaluation mechanism applicable to J public hospital.In the end,this paper proposes targeted safeguard measures to enable J hospital to continue its healthy and benign development under the optimized overall budget management and meet the new requirements of medical system reform in the new era.