Research On Comprehensive Budget Management Of PF Hospital Based On Balanced Scorecard

Comprehensive budget management is an indispensable management method in modern enterprise management.by using this management method,enterprises can allocate,optimize,control and assess all kinds of financial and non-financial resources.to achieve the role of efficiently organizing and coordinating the production and operation activities of the enterprise,and to achieve the strategic objectives of the enterprise.With the reform and development of the medical system in our country,medical institutions not only have the public welfare of saving lives,but also have to participate in the fierce market competition.In the face of the huge pressure of survival,medical institutions gradually begin to manage as enterprises.The implementation of comprehensive budget management will help to improve the management level of medical institutions,rationally allocate limited resources and achieve strategic goals.The National Health Commission and the State Administration of traditional Chinese Medicine also issued the measures for the implementation of the Comprehensive Budget Management system of Public Hospitals on December 30,2020,in order to strengthen the restraint of the budget and comprehensively standardize the economic operation of the hospital.in order to improve the efficiency of the use of resources.Therefore,it is imperative for hospitals to implement comprehensive budget management.On the basis of combing the research status and related theories of comprehensive budget management in enterprises and public hospitals at home and abroad,and taking PF Hospital as an example,this paper understands the current situation of comprehensive budget management in PF hospital through on-the-spot investigation,and points out the problems existing in various aspects of comprehensive budget management,including: the function of budget organization is not strong;the method of budget preparation is not scientific;budget implementation is not completely lack of effective control.The budget adjustment process is not implemented effectively;budget analysis is a mere formality of performance appraisal is unreasonable.The main reasons for these problems are: lack of strategic guidance in comprehensive budget management;weak awareness of comprehensive budget management and failure of the budget management committee to play a role;the hospital has not established a complete budgeting system;the implementation of comprehensive budget management is lack of internal supervision;the hospital performance appraisal system is not perfect;the degree of hospital informatization is not high.In view of the problems existing in PF hospital,combined with the theoretical analysis of literature,and from the perspective of the combination of balanced Scorecard and comprehensive budget management,this paper puts forward some countermeasures and suggestions: to formulate and decompose strategic objectives under the guidance of strategic objectives;to improve the operation of comprehensive budget organization and clarify the functions of various departments of comprehensive budget management;to standardize the preparation mode and content of comprehensive budget management;to strengthen the supervision and control of comprehensive budget management implementation.Establish a scientific performance appraisal system for comprehensive budget management.This paper expects to put forward some countermeasures and suggestions for the comprehensive budget management of PF hospital through the analysis of the current situation and problems of PF hospital,combined with theory and practice,so as to promote the further development of comprehensive budget management of PF hospital and ensure the realization of the strategic goal of the hospital.at the same time,it also provides some reference for the comprehensive budget management of other hospitals of the same category.