Research On Budget Management Optimization Of Z Public Hospital Based On Strategic Map

The implementation of comprehensive medical reform has brought opportunities and challenges to the management of public hospitals,and the sudden outbreak of the Covid-19 epidemic in 2020 has also made public hospitals in a more difficult situation,in an increasingly complex macro environment,traditional budget management has encountered challenges,and the changing environment requires that the budget management of hospitals must be based on the long term,not just plan for the immediate development.Strategy is fundamentally for sustainable development,so it has become the core of organizational management,and budget management is an organizational management method that integrates planning,coordination,control and incentives.This paper focuses on strategic management and budget management,first introduces the background and significance of the topic selection,summarizes the research status at home and abroad,and summarizes the theoretical methods such as strategic management theory.After that,taking Z public hospital as an example,the questionnaire survey method,literature research method and analysis method were used to analyze the current status of budget management,and the main budget problems of Z public hospital were summarized.Then,the PEST was used to analyze the environment of Z public hospitals,and then analyzed the internal resources it currently has,combined with the development strategy of Z public hospitals,starting from the strategic objectives,drawing a strategic map,aiming at the problems in the current budget management summarized above,and determining strategic indicators at various levels according to the causal relationship between the strategic maps,so as to allocate resources and implement the budget.At the same time,according to the budget management system,optimize the budget organizational structure,budget preparation process,preparation method and preparation of sample tables,and put forward institutional,organizational and incentive mechanism safeguards to ensure the smooth implementation of optimized budget management.This study hopes that through the optimization of the budget management system based on the strategic map based on the Z public hospital as an example,it can provide a reference for the budget management improvement of other public hospitals.