Defects Identification And Optimization Of Budget Management Of N Hospital's For Revenue And Expenditure From The Perspective Of Internal Control

As the medical and health system continues to deepen,the market economy develops,and more and more private capital enters the field of medical and health services,strengthen the scientific management of hospitals,and improve the quality and efficiency of medical services while maintaining public welfare.Transformation tasks,the new medical reform puts forward higher requirements for the budget management of the hospital,all revenues and expenditures must be included in the department budget.Strengthening revenue and expenditure budget management from the perspective of internal control can not only standardize hospital revenue and expenditure operations,strengthen budget constraints,increase the timeliness and balance of revenue and expenditure budget execution,improve the efficiency of fund use,but also reduce the risk of hospital revenue and expenditure budget management Improve the internal control of the hospital and enhance the economic and social benefits of the hospital.This article is guided by internal control theory,coordination theory,and incentive theory.Based on the analysis of the current state of N public hospitals'revenue and expenditure budgets,combined with a questionnaire,it is pointed out that the hospital currently has a weak awareness of employee revenue and expenditure budget management,an imperfect organizational system,and insufficient informationization.Income and expenditure budget preparation lacks scientificity,budget control is not in place and other issues,and engages in the pre-budget preparation foundation,in-process budget execution control,and ex-post budget analysis and evaluation at three levels to analyze the incentives of hospital revenue and expenditure budget management defects.Regarding the current revenue and expenditure budget management deficiencies,N public hospitals should improve the staff 's awareness of revenue and expenditure budget management,train and reserve budget professionals,formulate a complete revenue and expenditure budget management system,improve the risk assessment mechanism,and increase the internal audit department's budget.Supervise and set up a full-time income and expenditure budget agency.The hospital needs to create an advanced and efficient information platform to improve the efficiency and control of revenue and expenditure budget management,link the revenue and expenditure budget management system with the hospital's HIS system and logistics system,and form a multi-dimensional,full-coverage departmental data sharing system To improve work efficiency and provide prerequisites for collaborative management of budgets.The hospital should strengthen department cooperation,create a coordinated management environment for revenue and expenditure budgets,and coordinate the preparation,monitoring,early warning,and evaluation of revenue and expenditure budgets.At the same time,the hospital should optimize the preparation of income and expenditure budgets,change the main body of income budget preparation,optimize the methods of income and expenditure budget preparation,strengthen the control and analysis of income and expenditure budgets,flexibly use budget adjustments,improve the performance evaluation system of income and expenditure budgets,and form a prior matter In the post-event performance management closed-loop system,various assessment departments coordinated and implemented reasonable incentive policies for employees.