Research On Budget Execution Ability Of F Public Hospital

After the new health care reform,the market position of public hospitals has been greatly impacted.The rapid rise of social medical power has seriously affected the economic benefits of public hospitals.It is urgent for public hospitals to strengthen economic management to gradually improve quality and increase income,control costs and reduce fees,achieve fine management,and improve service quality,to give consideration to both economic and social benefits.As a scientific management tool,budget management is indispensable to public hospitals.Although the government issued a series of documents requiring public hospitals to implement the budget management system,standardize revenue and expenditure and improve resource utilization efficiency through budget management,there are many problems in the implementation of budget management in most public hospitals,and the lack of budget execution ability is the key to the difficult guarantee of the budget management effect of public hospitals.Only by improving the budget execution ability and ensuring the effect of budget execution,can public hospitals give full play to the functions of budget planning and control,and truly promote the stable and healthy development of hospitals.This paper takes F public hospital as the case study object,through combing the relevant literature,and based on the organization theory,incentive theory and comprehensive budget management theory,this thesis analyzes the influencing factors of public hospital budget execution ability and puts forward a governance framework for the lack of budget execution ability.Then,under the guidance of theoretical analysis,combined with the first-hand data obtained from the internship survey,this paper makes an in-depth study on the budget execution ability of F public hospital.Based on the analysis and evaluation of the budget execution of F public hospital from 2017 to 2019,it is found that the budget execution ability of F public hospital is insufficient,which is mainly manifested in four aspects: the first is the poor result of budget execution;the second is the low efficiency of resource utilization;the third is the unreasonable structure of medical income;the fourth is the poor effect of cost control and fee reduction.Then this paper analyzes the causes of F public hospital’s insufficient budget execution ability and finds that there are three main reasons to restrain the hospital’s budget execution ability: first,the ability of budget execution subject is insufficient;second,there are defects in the budget management mechanism;third,the guarantee of budget execution environment is not enough.In view of the insufficient budget execution ability of F public hospital,this paper takes the governance framework of budget execution ability as the standard and explores the ways to improve the budget execution ability of F public hospital.The first is to strengthen the budget execution subject: strengthen the budget training and ensure the quality of training to improve the budget implementation ability of staff and build a team of professional budget management personnel;clarify the division of labor of department staff,smooth the internal communication mechanism of the hospital to enhance the budget implementation efficiency of the department.The second is to optimize the budget management mechanism: improve the budget management system and organization system,clarify the power and responsibilities of budget management institutions at all levels;scientifically and reasonably determine the budget goal,refine and implement the budget goal;perfect the content of budgeting,improve the expenditure budgeting,guide the staff to participate in the budgeting;strengthen budget control,establish a four level budget monitoring system,and implement the full process control of budget;construction of budget implementation evaluation incentive mechanism,according to the evaluation results,rewards and punishments are given to the department and staff.The third is to improve the environment of budget execution: cultivate the culture of budget execution,enhance the staff’s awareness of budget execution,establish the hospital cultural concept of "focusing on execution";strengthen the information construction of budget execution,introduce professional budget management information system,establish big data center warehouse,and cultivate compound information technology talents.The suggestions in this paper not only have positive significance for F public hospital to strengthen the budget execution ability,but also can provide reference for other public hospitals.In addition,the analysis of the influencing factors of budget execution ability in public hospitals and the governance framework of budget execution ability constructed in this paper can provide a certain reference for future research of budget execution ability in public hospitals.