Study On Budget Management Improvement Of Hunan Children’s Hospital

With the rapid development of China’s economy and the significant improvement of people’s living standards,the country’s investment in public services has continued to increase.In order to increase the efficiency of capital use,the new version of the"Hospital Financial System" clearly states that hospitals should strictly adopt comprehensive budget management methods and build a budget management system based on actual conditions.However,due to the limitations of management concepts and methods under the traditional business model of public hospitals in China,most of the public hospitals’ budget management is in the form.Therefore,it is imperative to improve the budget management system that can be realistically implemented by analyzing the status of the budget management of public hospitals and shortcomings.The article takes Hunan Children’s Hospital as the research object,combs academic research on budget management and hospital budget management,and uses literature research,case studies,and descriptive research.Under the guidance of principal-agent theory,incentive theory,control theory,strategic management theory,and new public management theory,the article focuses on the problems existing in the budget management of Hunan Children’s Hospital.It is believed that the Hunan Children’s Hospital do not have a budget management system at present,the entire hospital lacks a budget management concept,the budget is simple,and the assessment and incentive mechanisms for budget execution are insufficient.A budget management system shall be established under the principle of budget management on the basis of the combination of social and economic benefits.The implementation of strict budgets and adjustments,the improvement of budget assessment and incentive mechanisms,the integration of budget management systems and information systems,and the effective implementation of budget management,will enable the budget management of Hunan Children’s Hospital reach a new level.The case study of the Hunan Children’s Hospital’s budget management improvement not only can provide reasonable and feasible improvement plans and suggestions for the Hunan Children’s Hospital’s budget management,but also can provide reference for the improvment of budget management system for similar public hospitals.