Study On Budget Refinement Management Of X Hospital

The importance of budget refinement management is self-evident for hospitals.On the one hand,it is in line with the needs of the reform of the national medical and health system,the requirement of the performance reform of tertiary public hospitals,and the basis and prerequisite for the smooth development of the economic and business activities of hospitals.On the other hand,as an important management method of hospital internal control,it can improve the utilization rate of hospital resources,effectively control costs,and guarantee the orderly advancement of hospital strategic planning.In this paper,X hospital is taken as the research object.On the basis of theoretical research at home and abroad,combining with the implementation status of X hospital’s budget management,relevant theories are applied to analyze the problems in X hospital’s budget management and find out the reasons.From the perspective of the entire budget management process of X hospital,the problems mainly include: the lack of scientific and complete budget preparation,non-standard budget implementation,inadequate regulation and analysis,and the lack of corresponding evaluation mechanism.The main reasons are not fundamentally aware of the importance of budget management,the lack of specialized agencies and full-time staff,the neglect of the impact of non-financial indicators,the weak foundation of information and so on.Theory with practice,this article refer to a large number of data,collect the relevant data and using the experience of advanced enterprises and other hospital in budget management,according to X hospital problems in budget management,according to the thinking of "fine",find out the key problems and weak links,and determine the key indicators,put forward the X hospital,the optimized plan for the budget of fine management in optimization into the fine management mode of thought,and combined with the balanced scorecard four dimensions,multi-level index,the X hospital management system to optimize the existing budget,mainly elaborating structure around the building,the scientific establishment,flexible control,diversity analysis,multidimensional assessment.Budget management in the introduction of the balanced scorecard to the budget management mode change from extensive mode to refinement model,considering the financial and non-financial indicators,balancing the budget management and performance appraisal,the budget goals are consistent with hospital strategic management objectives,maximum full play to the positive role of hospital management,the budget of fine management to promote the sustainable development of hospital.Through research and analysis,this paper focuses on the analysis and evaluation of X hospital’s budget management,aiming at the problem that budget management of X hospital attaches more importance to compilation and execution than analysis and evaluation,and establishes an evaluation model.