Research On Comprehensive Budget Management Of Public Hospitals

Hospital comprehensive budget is a whole set of budget system.According to the development strategy,operation planning and resource allocation of the hospital,a series of business management standards and behavior plans such as the overall operation,investment and financing of the hospital are prepared by using scientific and reasonable methods.The concept of hospital comprehensive budget covers three aspects: full scope,whole process and whole staff.In order to achieve the goal of data sharing and information homology,each link of comprehensive budget management can form a closed-loop management and be separated from information isolation Finally,combined with the internal control management,the hospital development plan is realized.The development and competition of modern medical industry is fierce.How to maintain the steady development in the competitive environment,we must strengthen the management in internal control,achieve cost control,rational utilization of resources,and so on.At the same time,all of them are based on comprehensive budget management.This paper further discusses this,through case analysis,to see the development of hospital comprehensive budget management.T hospital is a comprehensive tertiary public hospital with professional characteristics.After the reform of government accounting system,there should be a new change in the budget management mode.No matter from the initial preparation of the budget to the whole process of budget preparation and the final generation of statements and reports,the informatization means should be involved to promote the progress of budget management,integrate control into the whole process of budget,reduce human intervention factors,and make the budget It is more scientific,accurate and feasible.In this paper,T hospital as the research object,based on the analysis of the current situation of T hospital comprehensive budget management,proposed the main problems of T hospital comprehensive budget management,including hospital comprehensive budget management lack of comprehensiveness,hospital comprehensive budget preparation extensive,method solidification single,comprehensive budget management internal control is not enough,analysis is simple,comprehensive budget management information management is not optimized At the same time,according to the four problems,the corresponding optimization measures are proposed,including clarifying the objectives of comprehensive budget management,strengthening the understanding of comprehensive budget management,infiltrating the comprehensive budget preparation management,changing from the surface to the details,improving the comprehensive budget information management system,strengthening the internal control and analysis of the system,and promoting the integration of performance management and comprehensive budget management.Improve the compatibility of comprehensive budget management information and improve the four parts of system data association.Through the optimization analysis of the budget,the comprehensive budget of the hospital is more operational.The research results of this paper can provide decision-making basis for the operation and management of T hospital,ensure the improvement of hospital management efficiency and effect,explore the maximum potential of the hospital itself,and ensure the hospital to further in the sustainable development.