Research On Problems And Countermeasures Of Comprehensive

With the rapid change and development of China’s social market economy,public hospitals will inevitably be subjected to strong impact of social market economy.Due to the public nature and inherent budget management mode of public hospitals,it is difficult to adapt to the development process of medical marketization effectively,resulting in the deviation between public hospitals and the market in China.Moreover,with the fast and robust development of China’s socialist economy,private hospitals have sprung up like bamboo shoots after a spring rain.Modern private hospitals,with their advanced management methods and effectiveness of internal control,have always been in a dominant position in the fierce medical market competition.The dominant position of public hospitals in the past has been lost and they are facing severe challenges.Comprehensive budget management is one of the most effective management modes in modern management.As the national medical and health system reform develops,the country attaches more and more importance to the medical and health undertakings,and the environment faced by the whole medical and health industry is also changing constantly.For public hospitals,comprehensive budget management is an effective management tool,which plays a decisive role in the financial management of public hospitals.It is essential for public hospitals to establish an overall scientific budget management system to adapt to the changes of internal and external environment so that they can improve their budget management level and achieve more long-term development.This paper takes Y public hospital as a case,explains related economic theories of comprehensive budget management from the theoretical point of view,analysis of hospital comprehensive budget management operation,and deeply analyzes the existing problems,such as incomplete content and single compilation method.The implementation control is not in place,the informatization level is low;The objective setting is not scientific,and the long-term strategic goal is ignored.The deficiency in the evaluation system,incentive effect is not obvious and so on,and on this basis the Y problem analysis reasons of hospital comprehensive budget management,put forward the corresponding improvement measures,concrete from improve the comprehensive budget management content and method,optimization of comprehensive budget management executive control,scientifically set up the comprehensive budget management goal,to improve comprehensive budget performance evaluation and Suggestions to perfect the budget performance evaluation.It is hoped that through the analysis and study of specific cases in this paper,it can provide some reference for other public hospital to carry outfull-scalebudget control,optimize the working process of public hospitals,avoid the occurrence of financial and operational risks,make contributions to the management improvement of public hospitals and promote the long-term development of hospitals...