Study On The Status Quo,Problems And Countermeasures Of Budget Management Of Ningbo HM Public Hospital

During the development of China’s medical system,public hospitals have always been the core pillar a nd basic structure of China’s medical system.In March 2009,the state council released the opinions on reform of medical and health services,which again became a hot topic for people’s livelihood.Under the tide of reform,the national health and family planning commission and other functional departments have successively issued rules and regulations requiring ospitals to speed up the establishment of their own budget management system in terms of financial management,supervision and operation,and improvement of internal control mechanism in accordance with the local situation.Subsequently,a series of national policies have been continuously implemented,and the promotion of comprehensive budget management has become an inevitable reform agenda of medical reform.At present,the public hospital is developing rapidly,and strengthen the financial control to a certain extent,improve the specification and implementation of the budget,but there are still more or less in the budget management budget establishment method of discomfort,budget execution validity problem such as poor reliability,result in hospital is difficult to fully implement the comprehensive budget management,had a negative effect on hospital benign development.Firstly,this paper introduces the research background,significance and purpose,and summarizes the views of experts and scholars on comprehensive budget management and relevant theoretical results through literature review.Through the explanation of the specific case of HM public hospital in Ningbo,the current situation and problems of its budget management are studied.This paper first analyzes the Ningbo HM budget management status quo of public hospitals,analyses the problems existing in the budget management,mainly includes the concept of comprehensive budget management is not clear,consciousness is not strong,budget management,professional talent shortage,lack of systematic and scientific budgeting,budget implementation not strict norms,lack of scientific budget performance evaluation system,in addition to adapt themselves to the budget management of informatization process is slow to provide adequate technical support.In view of the above problems in budget management of HM public hospital in Ningbo,this paper puts forward some countermeasures and Suggestions for reference.Second,strengthen the cultivation of specialized human resources of budget management;To strengthen the overall budgeting from the two lines of income and expenditure,cost and inventory budget;Third,strengthen the system construction to carry out the comprehensive budget execution management system;Fourth,improve the reliability and validity of performance evaluation,and improve the construction capacity of the comprehensive budget management matching information system.It is hoped that the research in this paper can help to improve the budget management of HM public hospital in Ningbo and promote the development of HM public hospital in Ningbo.