Research On Comprehensive Budget Management Of S Hospital Under Strategic Planning

Comprehensive budget management is a modern management and control system,which takes the budget as the starting point and realizes the management of the unit through budget preparation,control,assessment and other measures.Comprehensive budget management is gradually adopted by more and more units because of its comprehensive management content,scientific management method and reliable management results.Strategy is the starting point of budget,and budget and strategy complement each other.Therefore,more and more studies have combined the two and achieved a series of practical results.The practice of comprehensive budget management based on strategic perspective is accepted by more and more units.In recent years,policy documents have been issued to require hospitals to carry out budget management to promote the modernization and scientization of their management.In addition,in 2018,the new government accounting system was introduced to require hospitals to carry out accounting treatment according to the new government accounting system.Accounting involves all departments and departments of the hospital.The change of accounting treatment affects all aspects of hospital management,so the hospital should take this opportunity to seek and implement efficient management.This paper studies the comprehensive budget management of S hospital from the perspective of strategic planning.First of all,it points out that comprehensive budget management is the direction of hospital reform in line with the requirements of national policies.The premise of comprehensive budget management is strategic planning,otherwise there will be some problems.Therefore,it is necessary to combine strategic planning with comprehensive budget management,which can not only help solve some existing problems of S hospital,It can also confirm the connection between strategic planning and comprehensive budget management and enrich the connotation of comprehensive budget management.Secondly,it introduces the specific process and situation of S hospital’s comprehensive budget management case,indicates that there are problems in S hospital’s comprehensive budget management,such as the lack of comprehensive budget management and the lack of combination of goal setting and strategy,and then analyzes the causes of the problems from the strategic level,the system level and the management level.Thirdly,through the design of the comprehensive budget management system under the strategic planning,it provides suggestions for S hospital to solve the problems,including the strategic planning design,system design and management design.In the design process,PEST analysis,SWOT analysis,balanced scorecard,strategic map,personnel interview,analytic hierarchy process and other methods and tools are used.Finally,through the research,it is concluded that the comprehensive budget management of the hospital starts from the strategy,and the hospital should formulate the strategy in line with the development direction of the hospital,so as to provide directional guidance for the comprehensive budget management;We should use balanced scorecard combined with strategic map to carry out strategic planning and decompose strategic objectives into specific budget objectives and indicators to provide basis for performance appraisal;We should establish a perfect organization system and supporting system to ensure the development of budget work,and the hospital should use modern information system to improve management efficiency.