Research On The Application Of Comprehensive Budget Management In Public Hospitals

In order to ensure the medical and health needs of the people,the pace of China's health system reform continues to advance.As a provider of people's medical services,the improvement of the management level and efficiency of public hospitals is conducive to the full utilization of public medical resources.In this context,the new medical reform system requires public hospitals to implement comprehensive budget management,including all revenues and expenditures into the comprehensive budget This tool is used to strengthen the management of economic activities in public hospitals.At the same time,opportunities and challenges coexist in the medical and health industry,the strength of social medical service is expanding,and hierarchical diagnosis and treatment has affected the economic benefits of large public hospitals.Under the multiple background of policy requirements and market driven,public hospitals need to start with internal economic management,gradually improve quality and efficiency,and realize the fine management in various fields of hospitals.As a management accounting tool closely combined with internal economic management,comprehensive budget plays a more and more important role.In this paper,H public hospital as the research object,using case study method to analyze the current situation of H public hospital after the implementation of comprehensive budget management.Through on-the-spot investigation and interview to understand the problems of comprehensive budget management in each link,analyze the root causes of the problems,and put forward optimization countermeasures.At present,the problems of H public hospital mainly include the single method of comprehensive budget preparation,the unsatisfactory effect of comprehensive budget implementation,the mere formality of comprehensive budget analysis,and the imperfect mechanism of comprehensive budget management and assessment.The reasons for these problems include: the construction of comprehensive budget system is not perfect;the organizational structure and functions of comprehensive budget management are not clear;the development of comprehensive budget management module in information system is insufficient;the awareness of comprehensive budget management is weak.In view of the existing problems of H public hospital,combined with literature research,the paper puts forward optimization suggestions: improve the comprehensive budget management system,clarify the functions of the organizational structure of the comprehensive budget management;improve the preparation method of the comprehensive budget management;strengthen the implementation control of the comprehensive budget management;optimize the analysis of the comprehensive budget management from the perspective of process and content;improve the assessment and evaluation system of the comprehensive budget management Optimize the construction of comprehensive budget management information module and strengthen the construction of comprehensive budget management culture.In this paper,we hope that through the investigation and analysis of the current situation of H public hospital,combined with theory and practice,we can put forward improvement suggestions for the comprehensive budget management of H public hospital,promote the further development of the comprehensive budget management of H public hospital,and provide some reference for the application of the comprehensive budget management of other public hospitals.