Public Hospitals, Budget Management, Applied Research

Along with the economic restructuring deepening, the public hospital's property right has a very big change, turned to assumed responsibility for own profits and losses, the self-development and the self-restraint in dependent legal person. Afterwards, with the further opening of the medical market, many other kinds of hospitals appear one after another, the public hospital faced with stern challenge. At the same time, the revenue from the government is relatively reducing year by year, public hospitals get in trouble. The supervisors of the public hospitals become more and more concerned about how to reduce the medical cost, how to optimize the resources disposition, how to improve the grade of service and how to enhance the competitive ability. They all want to go with high quality, low consumption and highly effective. Therefore, comprehensive budget management is introduced into hospitals as a good method of economical management and internal control.The comprehensive budget management was produced by enterprise, its theory and the application system is matured in enterprise, and it is widely applied in the domestic and foreign enterprises now. However, hospitals are different from enterprises in many aspects such as the accounting system, the organization, the service type and so on. So the comprehensive budget management of enterprise can not be applied in hospital directly. However, the research of hospital comprehensive budget management is insufficient and unable to instruct the hospital's practice.This research is found on the research of enterprise comprehensive budget management and the interrelated research of hospital comprehensive budget management, using the method of literature research and expert consults. It takes the public hospital (this article refers to public hospital) as the research object, study on the appliance of hospital comprehensive budget management.The hospital comprehensive budget management system is huge, this article cannot involve all of it because of the limit of length, it only focus on the coding and other related problem. It establishes a three levels of hospital comprehensive budget management system, which is begin with the forecasting of service volume and focus on cost control. It also pays more attention to study which item should be coded by which department with which method. It designs all the forms suitable for the hospital comprehensive budget, which makes all staff participation and overall elements management realized. This article is the first step of hospital comprehensive budget management application system, it has solved the existed problem of budget coding, which builds a good foundation of further research on the execution and the control, the appraisal and the inspection of hospital comprehensive budget management.