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Research On Budget Management Of H Hospital Based On Strategy Orientation

Posted on:2021-11-09Degree:MasterType:Thesis
Country:ChinaCandidate:H YanFull Text:PDF
GTID:2544307109959649Subject:Accounting
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The new medical reform system requires hospitals to implement budget management,strengthen internal management,adjust revenue structure,reasonably control operating costs,optimize the allocation of medical resources,and promote the sustainable development of hospitals.At present,the budgets of most hospitals are limited to the compilation of budgets to higher-level management departments,mainly to obtain national financial support.They have not been strictly controlled in various budget management links and have no clear goals,including preparation process,implementation process,and supervision.The process and the assessment process have not met the budget management requirements.Therefore,strategic management and budget management must be effectively integrated to optimize resource allocation,improve operating efficiency,and make budget management a bridge between strategic management and daily business activities to ensure the implementation of strategic goals.This article first combs and studies the theoretical content of strategic budget management in detail,and then takes H Hospital as an example.According to the collected H Hospital budget management status and the problems and deficiencies in the implementation process,combined with H Hospital’s own actual conditions Put forward ideas for improving the strategic budget management system of H Hospital,strive to build a complete strategic budget management system for H Hospital by improving the budget management preparation process,execution process,and assessment mechanism,and put forward to ensure the smooth implementation of the strategic budget management system Safeguard measures.The strategic budget management system aims to improve the efficiency of hospital operation,promote the scientific and refined management of the hospital,and provide some ideas for the reform of the hospital system.
Keywords/Search Tags:Hospital, Strategic planning, budget management, assessment mechanism
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