The Researchon Optimizationof Overall Budget Managementin SZ Public Hospitals

After entering the 21st century,budget management has been extensively used and generally recognized within Chinese enterprises,and the importance of budget management has been gradually increased by enterprise management and financial workers.However,in this environment,the budget management of domestic medical institutions,especially public medical institutions,remains at a relatively rudimentary stage.Especially after the national medical system reform,the medical industry has gradually become market-oriented and open,and the competition in the medical and health market has gradually become white hot.On the one hand,public medical institutions have to undertake their own social welfare functions,and on the other hand,they need to seek development in the industry environment where thousands of sails are competing.As a comprehensive management tool to achieve efficient resource allocation and accurate scientific operation,total budget management not only enables hospitals to grasp the efficiency of medical resources in a timely and effective manner and then reasonably reallocate and reuse them,but also enables them to carry out full process analysis and evaluation while reducing operating costs.For this reason,the application of comprehensive budget management in the daily operation and management of hospitals can not only cope with the severe market test,but also completely change the mechanism of drug subsidies in accordance with the requirements of institutional reform,adapt to the new ’government accounting system’ of dual-function dual-reporting mechanism,and fundamentally increase the core competitiveness of hospitals.The public hospital in SZ,which is in the midst of the tide of medical system reform,realizes that the problems in hospital budget management and the deficiencies in budget management that need to be addressed urgently will affect the solid and orderly development of the hospital in the future.In order to conduct a study on the optimization of the hospital’s comprehensive budget management system,this paper takes SZ public hospital as the research object and conducts an in-depth study and analysis of the actual situation of SZ public hospital by using case study,literature analysis,and visitation survey.This study finds that SZ public hospital has deficiencies in budget preparation,implementation and evaluation.The reasons for the problems are that the hospital does not recognize the importance of budget management at the consciousness level,does not have a systematic understanding of comprehensive budget management,and does not have a corresponding system to constrain the implementation of the budget,etc.In response to the above situation,this study draws on the excellent experience of other hospitals,integrates theory into practice,and proposes the following optimization measures for the comprehensive budget management of SZ public hospital:first,adopt a reasonable preparation method,introduce zero-based budgeting,expand budget coverage to guarantee comprehensive preparation content,and improve the accuracy of budget results;second,establish a three-level organization for comprehensive budget management to improve the importance of budget management;third,introduce the balanced score card theory in the introduction of the balanced score card,and improve the importance of budget management.Thirdly,we introduce the balanced scorecard theory and establish a comprehensive budget evaluation system to control and analyze the budget execution and motivate the staff assessment;finally,we establish a comprehensive budget management information platform to improve the efficiency of budget preparation and analysis and ensure that the optimization initiatives can be effective.Through the improvement of comprehensive budget management in SZ public hospital,this study aims to improve its control over its own operation activities,increase the utilization rate of limited resources,expand the profitability,and improve the level of economic efficiency and market competitiveness,as well as provide new ideas for the reform of comprehensive budget management in other hospitals of the same type.