Study On The Optimization Of Overall Budget Management In K Public Hospital

The comprehensive budget management is a scientific management method to optimize the allocation of hospital resources and improve operational efficiency.The implementation of overall budget management in hospital is not only an effective measure to strengthen the internal control of itself,but also an important measures for public hospitals to implement the new medical reforms.It is also an essential management tool to adapt to the reform of government accounting system.The reform of the medical system of the public hospital requires a radical change in the mechanism of medicinal supplementation,giving full play to the nonprofit nature and the dominant role of public hospital,planning medical resources,as a whole,constructing a reasonable medical order,providing a good medical environment,and focusing on solving the problem of medical treatment for the masses.This new model has brought more challenges to the budget management activities of public hospital in China;the new "Government Accounting System" was fully implemented in administrative unities on January 1,2019,and this system follows the principle of accrual accounting.The method of parallel accounting between financial accounting and budget accounting enables the parallel of dual-function and dual-report,which helps the report users to supervise and manage the results of the annual budget revenue and expenditure,and provides reference and basis for the preparation of the subsequent annual budget.The new accounting system puts forward new requirements for the financial management activities of public hospitals in China.It is necessary not only to further strengthen the financial management of hospitals,but also to strictly implement comprehensive budget management,strengthen internal control of hospitals,optimize the allocation of medical service resources,and improve management efficiency and resources.Utilization rate,enhance the core competitiveness of the hospital.This paper takes the K public hospital as the the object of study,analyzes the current situation of Kpublic hospital’s comprehensive budget management by using relevant theories,expounds the problems of the K public hospital’s current comprehensive budget management,and analyzes the causes of the problems.Judging from the process of comprehensive budget management of K hospital,comprehensive budget preparation is not scientific enough,comprehensive budget management implementation regulation is not binding,comprehensive budget management analysis is not deep enough and lacks budgetassessment mechanism.The main reason is that the overall budget management of the staff of the hospital is not strong,the organizational structure is imperfect,the system is not sound enough,and the operation of comprehensive budget management lacks the support of the information platform.According to the analysis of the problems and causes of the comprehensive budget management of the K public hospital,the measures and ideas for optimizing the overall budget management of hospitals were put forward,and the concept of overall budget management of the staff of the hospital was improved.The second-level organization system was adjusted to a three-level budget management system.The budget management system,the establishment of an information platform to ensure budget management,optimize the method and content of budget preparation,strengthen the binding force of budget management implementation supervision,strengthen budget analysis and build a performance evaluation mechanism for budget management.The above recommendations have enabled the K public hospital’s comprehensive budget management work to be comprehensive and optimized throughout the process,making K public hospital’s comprehensive budget management more operational.