| Comprehensive budget is the basis of the management of public institutions in China.The development of public institutions will help to play its market management role and promote the development of related industries in China.Comprehensive budget is a hot topic in research at home and abroad.Our government has issued relevant regulations and documents,which put forward higher requirements for the comprehensive budget management of public institutions.At present,there are still many problems that need to be solved urgently in the comprehensive budget management of public institutions in China,among which the most prominent ones are the imperfect preparation system,incomplete implementation system and imperfect assessment system.The new problems encountered in the daily operation and management of public institutions are increasing day by day,and the economic environment they live in is becoming increasingly complex.Comprehensive budget management helps institutions to make work plans,standardize business behaviors,strengthen supervision and management of assets,enhance risk prevention of institutions,and promote sustained,healthy and coordinated development of institutions.Therefore,this article is very necessary for the study of comprehensive budget management in community health service centers,and it is also enlightening for the study of comprehensive budget management in all institutions.Combined with the related theory of comprehensive budget management,this paper analyzes the current situation of comprehensive budget management in A community health service center by using the methods of literature research and case analysis,and describes five problems that still exist in A community health service center.Next,the article continues to put forward suggestions on optimizing and perfecting the comprehensive budget management of A community health service center from the aspects of the compilation system of comprehensive budget management,so as to help solve the practical problems existing in the comprehensive budget management system of A community health service center.The article found that the existing problems of comprehensive budget management in A community health service center mainly include :the organization of comprehensive budget management is not perfect,the concept of comprehensive budget management is weak,the quality of budget preparation is insufficient,the budget implementation and adjustment are not strict,and the budget difference analysis and evaluation system is lacking.The article puts forward some suggestions to optimize and perfect the comprehensive budget management of A community health service center,including:optimize the overall budget management preparation system,optimize the overall budget management implementation system,and optimize the overall budget management evaluation system. |
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