Investigation On The Optimization Of Overall Budget Management Of H Public Hospital

As the public hospital reform has progressed forward,policies such as the abolition of drug markup,graded diagnosis and treatment,and personnel salary system reform have been promulgated and implemented sequentially,making the development of China’s public hospitals face many opportunities and challenges.A series of external policy reforms and internal management demands have urged managers to improve the efficiency of hospital operations,to optimize resource allocation and to guarantee the security of funds.Since public hospitals are funded by the government and are economic entities with independent accounting,the use of funds involves a wide range of sources and complex expenditures;in terms of functional positioning,they not only need to provide basic medical services,but also need to assume corresponding social responsibilities,thus putting forward high requirements for improving the management structure of public hospitals and implementing a modern hospital management system.By reducing unreasonable expenses to control operating costs and maximizing the utilization of existing resources to avoid waste,we can enhance the efficiency of the use of funds to help high-quality development of public hospitals.It will be the goal of public hospitals to pursue for a period of time in the future.The above objectives cannot be achieved without the realization of comprehensive budget management.Taking the budget as the starting point for the use of hospital operations and funds,and supervising the use and execution of resources,the hospitals can rationally deploy resources from a global perspective,which plays an important role in improving the governance and operational efficiency of public hospitals.In this study,H public hospital was selected as the research object.Through using literature research method,case study method and field research,it was found that H hospital has many problems such as the poor budget preparation method,the inadequate supervision of budget execution,the formal budget analysis,and the imperfect budget assessment mechanism.Such problems could be caused by the lack of clarity of budget management objectives,the lack of integrity of budget organization structure,the lack of comprehensive establishment of budget management concept,and the limited informationization of budget management in H hospital.Through the research of public hospital H,the corresponding optimization plan was proposed.A three-level budget management system and responsibility system can be established to ensure a clear division of responsibilities and efficient operation of the budget organization structure and hence strengthen the process management of the strategic planning stage,budget preparation link,budget adjustment link to improve the efficiency and management effectiveness.The hospital can develop a budget management workflow based on departmental responsibilities to strengthen budget preparation,budget control,budget analysis and performance management evaluation.Besides,the hospital can enhance the construction of high-level talent team to strengthen budget management training and information management platform construction and hence provide guarantee for the realization of comprehensive budget management.The optimized measures of comprehensive budget management in public hospital H in this work will assist in improving its financial management level and efficiency,and will also provide effective reference and demonstration for other public hospitals to improve their budget management methods.