The Improved Scheme On Comprehensive Budget Management Of H Public Hospital

Comprehensive budget management has the characteristics of all-round and multi-field coverage.At this stage,it is widely used by a large number of enterprises at home and abroad.In China,the comprehensive budget management method is regarded as the core method for enterprises to manage daily economic activities,and has achieved remarkable results in practice.With the continuous deepening of the new medical reform,in order to respond to a series of requirements of national policies and regulations and improve the hospital’s own internal governance level,comprehensive budget management is gradually adopted by hospitals.However,in the process of practice,many disadvantages of the traditional budget management model have gradually emerged.Under the background of informatization,it is urgent to change the management method to realize the intelligent and real-time management of the overall budget management of public hospitals.Ultimately improve the level of refined management within the hospital.The article takes H public hospital as the research object,uses literature research method,case study method,statistical analysis method and other methods to sort out domestic and foreign literature,combined with the relevant budget management system and comprehensive budget management related theories promulgated by the Ministry of Finance and the Ministry of Health.Based on the analysis of the H hospital,this paper focuses on the problems in the overall budget management of the H public hospital.We believe that the current stage of the H hospital mainly has a certain blindness in the project management in the hospital;the budget content is rough and the budget items are not clearly sorted out.;Insufficient rigid constraints in the process of budget execution;the formalization of budget analysis is superficial and the budget performance evaluation mechanism and other issues.Therefore,combined with the development trend of intelligent and real-time management,the following corresponding optimization suggestions are put forward for the above problems: first,add the project library section of the hospital in the budget management system to realize the professional and intelligent management of the projects in the hospital;second,build The comprehensive budget intelligent preparation mode firstly sorts out the budget item system comprehensively,and then embeds the budget preparation form into the system;third,strengthens the budget execution control by using the expenditure approval control module,the embedded budget execution warning function and the establishment of a budget adjustment mechanism.Control before,during and after the event;Fourth,establish a comprehensive budget analysis and evaluation mechanism,and realize closed-loop management of comprehensive budget management by building a budget analysis platform and using the BSC budget performance evaluation method.Finally,the paper proposes relevant safeguard measures to promote the implementation of the optimization scheme.It is hoped that through the research of this paper,the budget management level of H public hospitals can be improved,and at the same time,it is expected to provide useful reference for domestic public hospitals to improve budget management by using intelligent means,and further optimize the comprehensive budget management methods of domestic public hospitals.