Research On The Construction Of Budget Management System Of A Hospital Based On Performance Evaluation

With the continuous emphasis on medical care services and the continuous development of the medical care market,the competition between hospitals is becoming more and more fierce.Public hospitals must not only provide public services,but also perform some social management functions and rely on their own business development.Therefore,hospitals must continuously strengthen and standardize internal management,reasonably allocate and save internal resources,control and reduce medical expenses.Therefore,public hospitals need to further improve their budget management system and strengthen budget constraints and incentives to improve the efficiency of hospital daily operations.Comprehensive hospital budget is a modern management tool to provide internal hospital management.The new "Hospital Financial System" states: "Hospitals need to implement comprehensive budget management and establish a sound budget management system,including budget preparation,approval,implementation,coordination,final accounting and analysis." Few hospitals can apply advanced management tools of comprehensive budget management to daily management.Most managers in public hospitals do not attach importance to the so-called comprehensive budget management.Only focusing on the department budget required by the competent department to obtain financial funds may,in fact,sometimes cause confusion between the comprehensive budget and the department budget.In addition,there are many problems in the process of budget preparation,implementation,supervision and evaluation.These problems have not actually played an active role in budget management in formulating hospital budget system and strengthening hospital financial management.In order to solve the problem of budget management in public hospitals,strengthen the attention of hospital managers to budget management,effectively organize income,strictly control costs,improve hospital operation efficiency and accountability system at all levels and departments.Through fine management,hospitals can clearly implement and promote the scientific management of hospitals.Hospitals can introduce comprehensive budget management as an advanced management tool.Taking A hospital as the research object,this paper makes a careful analysis of the organizational structure of budget preparation and the implementation of management.In this paper,the status quo of A hospital is discussed,a budget management plan is drawn up,and the income and expenditure of the hospital from 2016 to 2018 are analyzed,the budget management of the hospital is implemented,the performance evaluation is carried out for the implementation of the budget,and the improvement measures are put forward for the evaluation.First of all,an organization system composed of budget management committee,budget management office,budget centralized department and budget responsible department should be established in Hospital A,and the responsibility and power of overall budget should be transferred to its departments and responsible persons.Further optimize the budget management and compilation link of A Hospital from the aspects of budget content,compilation method and compilation method.In order to strengthen the effect of budget execution,supervision,control and budget analysis mechanisms have also been established.Finally,try to introduce the idea of balanced scorecard into the overall budget management system,and design a set of overall budget evaluation index system and evaluation methods with responsibility center as the evaluation object.