Research On Comprehensive Budget Management Of Public Hospitals Under The Background Of New Medical Reform

Medical enterprise is becoming more and more important in our country,because it is closely related to the national health.The public hospital in our country has experienced many changes in the medical system.The modern hospital management system is different from the traditional way,which can be summarized as a new model of “clear property rights,clear responsibilities,separating government form institutions ".Additionally,the competition between hospitals is becoming fiercer.Public hospital as general public institution when creates value for society,also needs to take into account public welfare.When they pursuit benefits,performing social function is also important,which requires hospitals to improve their management ability,control costs,strengthen internal management,make rational allocation of health resources,improve the quality and efficiency of medical service.This paper using normative research first makes a detailed combing to the theoretical content and system requirements of the budget management,and then takes the case analysis as an example to test the practice,based on the budget management of Z hospital makes the whole system design to meet the policy requirements.Through setting the budget management objectives to meet the development of the hospital after analyzing the financial situation and the strategic situation of Z hospital,the paper sets up a set of comprehensive budget management system to adapt to the long-term development strategy of public hospital.For the subject construction of Z hospital budget management,it must consider the hospital internal and external environment change around the budget system of " strategic layout,overall planning,audit supervision,supervision of assets,attaching importance to examination”,and emphasize intermediate control.In the process of budget management,it must use scientific methods,relying on the information platform,to establish the control mechanism of monitoring,feedback,analysis and intervention.In addition,in order to encourage the enthusiasm of budget implementing,it is necessary to do a good job of budget evaluation,and provide theevaluation system of the balanced scorecard for budget evaluation.Finally with Z hospital budget management system as a link,it provides some opinions and suggestions for the comprehensive budget management in other public hospitals.