Research On The Comprehensive Budget Management Of Public Hospitals Based On The Integration Of Business And Finance

Public hospitals are the main body of China’s medical service system,which guarantees people’s health.Since the deepening of the reform of the medical and health system,the proportion of private hospitals has been increasing,and the pressure of market competition faced by public hospitals is also increasing.Comprehensive budget management is an important tool to strengthen the internal management level of public hospitals,which plays an important role in alleviating the operating pressure,reducing the cost and resisting the risk of market competition.However,the comprehensive budget management of public hospitals has unreasonable resource allocation and weak budget constraint.The concept of industry-finance integration provides a new idea for the comprehensive budget management of public hospitals.It can strengthen the connection between budget and operation and improve the overall budget management level.By sorting out the literature on comprehensive budget management,industry-finance integration and industry-finance integration of public hospitals’ comprehensive budget management,and taking the theory of comprehensive budget management,internal control theory and process reengineering theory as the theoretical basis,this paper selects A public hospital as the case object to understand its medical business and financial situation on the ground,and describes the current situation of industry-finance integration and comprehensive budget management.Then based on the current situation of the comprehensive budget management of the integration of industry and finance,the paper summarizes the problems existing in the budget participation,budget preparation,budget control,budget assessment and budget management informatization of the business department of A public hospital,and analyzes the reasons.It is found that the budget and business are not closely related in organization,data,process and performance,and there is a lack of budget management system.Finally,based on the relevant theories of the integration of industry and finance,this paper puts forward some optimization suggestions for the overall budget management,which mainly include strengthening the business support of budget organization to achieve full participation,building the integration platform of industry and finance,increasing the business budget to refine the budget preparation,the penetration of budget control into business data and business processes,and the integration of business indicators to strengthen budget performance management.It is expected to play A certain reference role for A public hospital and its medical industry to strengthen and standardize budget management.This paper summarizes the contents of the research,and believes that the integration of industry and finance is helpful to play the function of comprehensive budget management,which is inseparable from the corresponding organizational structure and technical support,and looks forward to the future public hospital comprehensive budget management with the help of information technology.