The Study Of Comprehensive Budget Management On A Public Hospital Based On Perspective Of Information And Communication

Manage ment is an eternal topic in contemporary society， Information andcommunication is an important part of management, is the basis of many management behavior.In the practice of comprehensive budget management,the principal-agent problem caused byinformation asymmetry is one of the difficult problems to solve in the budget management.Information and communication is one of the basic elements of internal control,whichprovides information support for the other elements of internal control, and link other elementswell. The formulation of 《Application Guidelines of Enterprise Internal ControlNo.17-I nternal Information Transferation》emphasizes that the information in the enterpriseinternal transferation with the purpose plays an important role on implementing enterprisedevelopment strategy and enterprise comprehensive budget,identifying the internal andexternal risk of enterprise production and management activities.However, The study of public hospital comprehensive budget management in China basedon theory of information and communication is less and less at present. The paper treats publichospital comprehensive budget management as the theme,treats information andcommunication theory as the view.First, analyze the background and significance of publichospital comprehensive budget management on the perspective,literature review which arerelated to this paper and concept definition,study methods, research content and innovation ofthe paper. Then,refer lots of literature at home and abroad,and state the theory of informationand communication.Then,investigate and analyze the information and communication ofcomprehensive budget management in a public hospital of Xinjiang,which mainly introducegeneral situation of the hospital, the questionnaire design,analysis of questionnaire datas.Testthe quality of the survey from the reliability and validity test,analyze the perception ofinformation and communication of budget management participants according to descriptivestatistics,and then make a conclusion about the findings,analyse causes of the problemsdeeply.Then,put forward to different suggestions from the causes of problems about perfectingcomprehensive budget management of the hospital in Xinjiang based on the perspective ofinformation and communication.At last,derive the conlusions and limitations in this paperbased on the previous chapters.