| As the State Council announced the new health care reform policy in 2009,the comprehensive budget management of public hospital in China began gradually.In 2016 and2020,relevant departments successively issued documents to cancel the addition of drugs and health materials in public hospital,and banned the traditional "medicine based medical care" mode in public hospitals.This series of measures constantly promote the reform of internal management and cost control of public hospitals,so as to quickly adapt to the risk impact of policy change on public hospitals,and relieve the pressure of transition from extensive management to refined management as soon as possible.However,as an effective means to strengthen internal control and improve internal management level of public hospitals,comprehensive budget management has developed slowly and achieved little in recent years,which has become an important factor restricting the improvement of management performance of public hospitals.Therefore,more and more scholars begin to pay attention to the problems existing in the process of system construction and implementation of comprehensive budget management in public hospital.The object of this case is a Third-level grade-A public hospital in a city(hereinafter referred to as A Hospital).The medical conditions and management level have achieved initial results.According to my field research on hospital a for more than three months,I found that there are several problems in the top-level design,process management and performance evaluation of hospital A’s comprehensive budget management:(1)the top-level design of hospital budget management is not perfect,and the organizational structure is disorganized;(2)the technical carrier of budget implementation,that is,the means of informatization is backward;(3)the comprehensive budget management system needs to be improved One step to improve;(4)the budget implementation control ability is insufficient,and lack of scientific and systematic evaluation and incentive mechanism.In view of the above problems,combined with the urgent needs of implementing comprehensive budget management in hospital a under the background of the new medical reform,this paper puts forward the following countermeasures and suggestions:(1) reconstruct the organizational structure of comprehensive budget management to provide basic guarantee for hospital a to promote comprehensive budget management.(2)Introduce the comprehensive budget management information system,and focus on solving the technical problems of backward management means.(3)Formulate a scientific comprehensive budget management system to ensure that the comprehensive budget management has rules to follow.(4)We will strengthen budget implementation and control standards,and establish an effective budget implementation and control system.(5)Build a perfect incentive mechanism of comprehensive budget management evaluation.The above suggestions provide a feasible plan for hospital a to improve the staff’s business skills and the management level of the financial department with comprehensive budget management as the starting point.Improve the efficiency of hospital budget management through information control process and performance evaluation and incentive means,and strive to provide useful reference and case reference for public hospitals to adapt to the new medical reform policy and the overall budget management under the information trend as soon as possible. |