| As to enterprises, full-budgeting is successful means of management, however, in the field of public services, since not all the economic activities of them are related with maximum profit, so full-budgeting will be set differently to non-profit enterprises. As the beneficiary of the non-profit organization's economic performance are the whole social members, preparation of full-budgeting, the preface of the economic action, can not be ignored.Among the non-profit organizations, hospital is of important position to infect general civil living. With the continuous development of market economy system, the reform of management system in non-profit hospital goes further continuously, and there have been many changes in accounting environment for budgeting. Some problems unveiled in hospital budget management bring new requirement to the preparation of hospital full-budgeting management. The outdated running mode and management thoughts of planned economy make problems of weak sense in financial management and comparative weakness in cost accounting foundation in hospital, which is unfavorable to build up scientific, perfect and flexible budget management system. Especially under operating accounting system, different to those budget management of cost collecting taking products as the objects in enterprises, hospital works with big income-big expense accounting, roughly collected by items of medical treatment and medicine, etc. thus hard to make cost quota and lack of workable means to carry out budget goals individually. Taking one certain hospital as a test, we study the problems of current full-budgeting management in non-profit medical treatment institutions, starting from the special as well as from the social aims of our country's non-profit organizations, choosing suitable full-budgeting management preparation procedure and plan, applying the preparation method of zero-base budget, taking workable measurements in budget control and modification as well as in budget examination and motivation, thus to further enhance the full-budgeting management in non-profit medical treatment institutions. The process of making and executing budget means the process for the hospital to keep dynamic balance in her own running environment, owned economic resources and development aims by continuously using tools of quantification. |
