Research On The Comprehensive Budget Management System Of S Hospital Based On The New Finance And Accounting Systems

With the development of market economy, the improvement of life, people paymore and more attention to health problems, but "see a doctor expensive, difficult tosee a doctor the situation" to meet the people’s demands. Based on this, our countrybegan to reform health care, health care efforts increase, modify the hospital financeand accounting system, the hospital, especially in public hospitals to the market, thiswill bring opportunities and challenges to the survival and development of hospital.In the face of external environment change and our country public hospital for a longtime accumulation of operational management problems, public hospital wants tosurvive, to be competitive, will be out of a clear, management science, clear propertyrights, responsibilities of the road of self-development, to set up the new financialmanagement idea, shape a new financial management behavior, establishing cleargoals, financial management is the hospital management mode from "dependent ofgovernment" to "market-oriented" development, conform to the requirements of thenew reform, improve the financial management system. And comprehensive budgetmanagement is the basic basis and starting point of hospital financial managementwork.S hospital as a three level of first-class comprehensive hospital, taking the socialbenefit as the highest standards, but with the continuous development of China’smarket economy, economic constraints on the development of hospital is more andmore big, the competition between the hospital industry is increasingly fierce, thepatient satisfaction to increasingly high standards, makes the hospital managementmode change gradually from the extensive type to intensive. This requires that the hospital must carry on the reform in the management idea, management method, thebest model in enterprise management into hospital administration, emancipate themind, seek truth from facts, and strive to achieve the sustainable development of thehospital.In this paper, the comprehensive budget management as the breakthrough point,the comprehensive budget management theory and S hospital practice, by analyzingthe problems of budget management research on the comprehensive budgetmanagement theory and S hospital, on-the-spot investigation and analysis to theresearch of S hospital as the research object, collecting data, making system andfeasible method, in order to solve the problems in the budget management of Shospital, realize the re construction of the comprehensive budget management systemin hospital, so that the effective operation of the comprehensive budget management,so as to realize the strategic target of S hospital, the hospital’s development vision intohospital based on the development, principle and direction to follow the recentdevelopment of the hospital at the same time, stride forward towards the hospitalvision, let all levels of hospital personnel can have a clear understanding of thelong-term strategy of the hospital, the hospital, the goal of mutual fusion betweendepartments. In this process, based on the computerized construction, promoteknowledge sharing and high degree of participation, so that every employee has thestrong sense of participation and commitment, the centripetal force of agglomerationhospital. The comprehensive budget management and cost control, performanceappraisal unifies, worked out the detailed plan document from the formation, improvethe quality of medical care, to improve the operation efficiency of patients withinternal staff and external satisfaction, finally promote the healthy, sustainabledevelopment of S hospital.The research process and conclusions of this paper will provide a reference forthe construction and implementation of the comprehensive budget management system in hospital under the new system, to a certain role in promoting themanagement specification and implementation.