| In recent years,with the deepening of reforms in the medical industry,the pressure on public hospitals has increased.In order to adapt to changes in the environment and accelerate the development of hospitals,the state requires public hospitals to implement a comprehensive budget management system in 2017.By the end of 2018,the comprehensive budget management system of public hospitals will be further improved,and the role of budget constraints will be gradually strengthened.At the same time,with the increasingly fierce competition in the medical industry,public hospitals have gradually realized the importance of comprehensive budget management.Public hospitals hope to improve their competitiveness and gain market share through the use of comprehensive budget management.This article takes L hospital as the research object and studies the status quo of comprehensive budget management of the case hospital.It is found that the case hospital still has inadequate combination of strategic objectives,unscientific budget preparation,incomplete budget implementation,and incomplete budget assessment in the comprehensive budget management of the case hospital.Reasonable and other issues.The main reasons for the problems are the lack of institutional guarantees at the implementation level of the hospital,the lack of a reasonable organizational system at the management level,the lack of attention to budget management goals at the consciousness level,and the lack of information tools at the technical level.Through the analysis of the causes of the overall budget management problem of the case hospital,targeted improvement measures are proposed and a series of safeguard measures are put forward to provide support for the improvement of the overall budget management of the L hospital.Through the improvement of the overall budget management of the case hospital,this article hopes to further rationally allocate resources,strengthen internal control,and enhance the overall economic benefits of the hospital.Under the premise of ensuring stable development,it provides certain measures for the establishment and improvement of the overall budget management system of other public hospitals.reference. |