Studies On Balanced Scorecard Card Is Applied To Public Hospital Budget Index System

Public hospitals are the main body of China’s medical service system.With the gradual deepening of the medical and health system reform,public hospitals are not only facing the pressure of internal system reform,but also have to cope with the fierce competition from the outside.At present,hospitals urgently need to improve the budget management level to improve the hospital management levelStarting from the strategy,this paper uses the budget management theory and the balanced scorecard theory to design the budget management index system of public hospitals.Firstly,the development of budget management theory and balanced scorecard theory is reviewed,and the application status of this theory in domestic and foreign enterprises and public hospitals is introduced,which provides theoretical basis for the design of index system of the text.Secondly,according to the current situation of public hospitals in our country,through the analysis of the internal and external environment of public hospitals in our country,the feasibility of applying the balanced scorecard theory to the design of budget management index system in public hospitals in our country is determined.Finally,by analyzing the current situation of budget management and performance management in hospital A,the problems existing in the current budget management and performance management in hospital a are put forward.combined with strategic analysis,budget management and balanced scorecard theory,a budget management index system suitable for hospital a is proposed.The budget management index system designed in this paper combines budget management and performance management,including total budget and department budget indicators,financial and non-financial indicators,and combines budget management with cost control.This paper also puts forward some suggestions on the assessment and evaluation methods of budget management indicators.