Research On The Optimization Of Comprehensive Budget Management In T Hospital

With the deepening of the reform of the medical and health system,public hospitals in China are facing unprecedented opportunities and challenges.In the face of increasingly market competition,managers of public hospitals must consider that how to improve operational efficiency while ensuring public welfare.Comprehensive budget management provides an effective way to improve hospital service quality and management efficiency.Implementation of comprehensive budget management,optimization of all aspects on comprehensive budget management,and improvement of the level of comprehensive budget management,will promote the sustainable development of public hospitals.This article takes T Hospital as the research object.Through the investigation of its basic situation and the current status of comprehensive budget management,the main problems and corresponding reasons in the process of T Hospital’s comprehensive budget management are found.Targeted optimization suggestions and safety measures are put forward based on the characteristics of T Hospital.This article uses a combination of field research and questionnaires,combined with other related theories such as comprehensive budget management theory and control theory,incentive theory,balanced scorecard theory,etc.,to discuss the organizational structure,content,procedures and methods of T Hospital’s comprehensive budget management.Based on the research,the article discovered the problems in all aspects of T Hospital’s comprehensive budget management,including uncoordinated organizational structure,imperfect system,unscientific budgeting,and so on.In response to these specific problems,this article analyzes the causes and finds that T Hospital has a weak awareness of overall budget management,lack of strategic guidance,low professional quality of personnel,and incomplete internal auditing and information construction.Based on the above analysis,this article puts forward optimization measures for the whole process of T hospital’s comprehensive budget management,starting with organization,system,budget preparation,execution and control,analysis and assessment,etc.At the same time,internal audit enhancement and information safeguard measures have been put forward.Finally,the full text is summarized,combined with the current development status of public hospitals,the future theoretical research and management practice are prospected.This article hopes that it will provide effective methods theoretically and practically for T Hospital to solve the problems of comprehensive budget management,promote the sustainable development of T Hospital,and improve the overall budget for other public hospitals through the investigation and research of T Hospital’s comprehensive budget management.