Case Study On Comprehensive Budget Management Of The Public Hospital A

In recent years,the reform process of hospital management in China has been accelerating,influenced by popular management theories both domestically and internationally.With the advancement of national healthcare reform policies,Chinese comprehensive budget management for public hospitals has been continuously improving.The release of the "Comprehensive Budget Management System for Public Hospitals" in January 2021 signifies the formal establishment of standardized implementation for comprehensive budget management in public hospitals.Public hospitals need to consider how to improve operational efficiency while ensuring public welfare.Hospital A,a municipal tertiary Grade-A hospital in China,serves as a representative case study with significant practical implications for researching the issues related to comprehensive budget management in public hospitals in China.This thesis starting from the perspective of comprehensive budget management in public hospitals,conducts research on the comprehensive budget management system of Hospital A by analyzing its institutional design and specific implementation process.This thesis examines the achievements and shortcomings in comprehensive budget management and provides corresponding improvement suggestions based on practical considerations,aiming to offer insights for comprehensive budget management in public hospitals.By understanding the basic situation of Hospital A and conducting an in-depth analysis,this thesis provides an explanation of the current state of comprehensive budget management in Hospital A.After understanding and analysis,this thesis recognizes that Hospital A has achieved some successes in comprehensive budget management,including effectively integrating comprehensive budget management with hospital strategic goals,implementing comprehensive budgeting,promoting the integration of business and finance,and improving financial efficiency.However,there are also inevitable issues,such as a high variance between projected and actual expenses in Hospital A’s general fund,sudden completion of budgeted expenditures,the need for improvements in budget.This thesis analyzes the status quo and follow-up suggestions of the comprehensive budget management of public hospital A,hoping to help improve the design rationality and implementation effectiveness of the comprehensive budget management system of public hospitals.The suggestions put forward are universal and innovative to a certain extent,hoping to provide reference for other public hospitals in comprehensive budget management,and enrich the theoretical research on comprehensive budget management.