Research On Comprehensive Budget Management Of N Public Hospitals Based On The Balanced Scorecard

The comprehensive budget guides and controls the future operation and management activities of the hospital through the detailed and thorough planning of various resources and activities in the hospital,so as to achieve the mutual coordination among various departments in the hospital,orderly progress towards the common strategic objectives,and achieve the expected objectives of the hospital in the most effective mode.Public hospitals not only face the pressure of medical and health system reform,but also the pressure of fierce competition from private hospitals.Public hospitals have adopted comprehensive budget to strengthen hospital operation.However,in the process of application,it is difficult to implement in place,such as whether the budget preparation method is scientific and rigorous,whether the budget management objectives are clear,and whether all parts of the budget management system are collaborative.How to play the role of comprehensive budget and how to carry out the comprehensive budget management activities in public hospitals are all important problems to be solved in the application and development of comprehensive budget in public hospitals.This paper takes n public hospital as an example.First of all,it analyzes the current situation of budget management system of N public hospital,and puts forward the advantage analysis of introducing Balanced Scorecard into comprehensive budget management of N public hospital.Based on the idea of Balanced Scorecard,this paper optimizes the overall budget management system of N public hospital,determines the medium and long-term strategic objectives of the hospital,decomposes the strategic objectives based on the balanced scorecard,puts forward the overall budget management process,and establishes the key indicator system of the overall budget management by using the fishbone analysis method.Furthermore,the specific operation scheme of the comprehensive budget management system of N public hospital is put forward from four aspects of budget preparation,implementation,analysis and assessment.Finally,the paper puts forward the safeguard measures for the smooth implementation of the comprehensive budget management system of N public hospitals based on the balanced scorecard.Through the introduction of Balanced Scorecard,improve the operation efficiency of the comprehensive budget management system,to ensure the realization of the strategic objectives of N public hospitals.