Research On Budget Management Of Public Hospitals Based On Strategic Orientation

In recent years,with the advancement of medical and health system reform,public hospital reform of traditional financial work is faced with more and more challenges,under the background of the new health care reform,the trend of the reform and development of public hospitals has become the focus of attention,in "the central committee of the communist party of China on the opinions of the deepening medical and health system reform" in explicitly pointed out that "we will further improve the financial and accounting management system,strict budget management,budget management has gradually become one of the core of public hospital economic management.As an important enterprise management tool and an effective means to implement enterprise strategy quantitatively,budget management plays an important role in internal control and resource allocation.Therefore,the strategic management and the budget management must carry on the effective fusion,the optimized resources disposition,the enhancement management efficiency,causes the budget management to become the strategic management and the daily management activity bridge,in order to guarantee the strategic goal landing.In this paper,A hospital with good implementation results of provincial budget management reform is selected as the case object.In A public hospital comprehensive budget management as the research object,through analyzing the current situation of public hospital budget management system,puts forward the strategy oriented budget management system,based on the theory of management control theory,strategic management and comprehensive budget management theory and related basic theory,combining the budget management at home and abroad about strategic oriented research present situation,and public hospitals are faced with the internal and external environment,the budget management theory analysis of the implementation of A hospital-strategy is how to guide the implementation of comprehensive budget management,public hospital as well as the role and implementation results,These include strategic management,cost control,optimal allocation,and employee motivation.Based on the research on the current situation of A hospital's strategy-oriented comprehensive budget management,this paper further summarizes the role of strategic orientation in various aspects of budget management,including the guiding role of setting budget goals,the dynamic adjustment of budget,and the improvement of assessment indicators.Through the theoretical analysis and practical application of the strategy-oriented comprehensive budget management system,this paper summarizes some experience in the implementation of budget management: the support of senior leaders,the atmosphere of budget culture,the support of information platform and the guarantee of human resources;In addition,the strategy-oriented comprehensive budget management has achieved good results in the practice of public hospitals,such as strengthening the implementation of strategies,optimizing resource allocation and reasonable performance appraisal.The results of this paper will help A hospital and other public hospitals to further promote the combination of strategy and comprehensive budget management and form A strategic budget system,so as to provide some reference for this kind of research.