The Research On Comprehensive Budget Performance Management Of Public Hospitals

Recently,with the development of society,Chinese's living standards have been improved.Citizens have more and more demands for medical care,and medical system reform has gradually advanced.As the medical reform deeper and deeper,the number of public hospitals is gradually decreased,while the number of private hospitals is rising rapidly.With the rise of private hospitals,the competition in the medical industry has intensified,so that public hospitals are facing huge pressure for survival.Meanwhile,government accounting reform is in full swing.In October 2017,the Ministry of Finance promulgated the "Government Accounting System: Accounting Subjects and Statements of Administrative Institutions",requiring all administrative institutions to take effect from January 1,2019,with public hospitals among them.With the in-depth development of medical system and government accounting reform,China's budget and performance management is also changing,and comprehensive budget performance management has come into public view.In the joint advancement of medical system reform,government accounting reform and budget performance management reform,comprehensive budget performance management is playing an increasingly important role in public hospitals.As one of the main subjects of budget performance management in China,public hospitals must follow policies closely and comprehensively promote budget performance management.This article is based on the theory of budget management,mainly including the new public management theory,principal-agent theory,incentive theory and strategic management theory;First of all,it introduces the present situation of budget performance management at home and abroad,and carries the budget performance,performance management and comprehensive budget management on the definition.Secondly,it analyzes the development history,effectiveness and existing problems of budget management of public hospitals in China.Thirdly,Y public hospital with years of experience in budget management is selected as the research object.Through questionnaires and interviews,the current situation of budget management is analyzed,and problems in budget management are found.Finally,based on the existing problems and the comprehensive requirements of "all-direction","whole-process" and "all-coverage",the comprehensive budget performance management model of public hospitals represented by hospital Y is constructed from the five aspects of basic objectives,construction principles,construction ideas,mode operation and safeguard measures.Among them,the model runs from four aspects of budget performance objective management,budget performance operational monitoring,budget performance evaluation,and budget performance evaluation result application.Performance runs through the whole process,and the ahp is used to design the comprehensive budget performance evaluation index and weight of public hospitals.Through the research of this paper,it is expected to help public hospitals represented by hospital Y achieve the real implementation of comprehensive budget performance,improve the efficiency of fund use and enhance the core competitiveness of the public hospital.