Research On The Improvement Of Overall Budget Management In WN Public Hospitals

Public hospitals are dominant in China's health care system and bear the main medical services.At present,the medical reform has been further deepened,and public hospitals have gradually eliminated medicines profits and diversified medical institutions,which has intensified competition in medical services between hospitals.After the promulgation of the medical and health system reform program in 2009,public hospitals began to establish and improve the comprehensive budget management system,thereby strengthening the management of internal control,cost savings and performance appraisal.If public hospitals require sustainable survival,they must reduce the waste of medical resources and reduce the cost of medical services.The comprehensive budget and its budget control are effective ways to control various expenditures and daily expenses,and also provide data support for hospital performance evaluation.Public hospitals use scientific and effective use of comprehensive budget management tools to achieve internal control.Taking WN public hospital as the research sample,this paper analyzes and summarizes the existed budget management system of the WN hospital based on the theoretical research.Firstly,it finds that there are some problems in its budget management,such as,unreasonable budget items,no budget execution and too few assessment indicators.Secondly,this paper designs a comprehensive budget management improvement system for WN hospitals,as well as,uses the method of balanced scorecard.The redesigned budget system is implemented in the hospital for one year,showing the results of data analysis and further proposing problems and solutions.Finally,the feasibility and limitations of the design scheme are discussed.Comprehensive budget management is an effective tool to support the day-to-day operational processes of the public hospital.Applying comprehensive budget management to WN hospitals can quantify the hospital's strategic goals,and clarify management's powers and responsibilities.At present,public hospitals need to speed up the construction of information systems,fill in loopholes in hospital management,truly implement budget management,and promote financial management of public hospitals.