| With the gradual development of medical undertakings,medical service institutions show a trend of diversification,and a large number of private hospitals enter the market,leading to the increasingly fierce competition in the medical and health market.With the full implementation of the "new medical reform" policy,public hospitals have stopped collecting registration fees,reduced the cost of large equipment inspection,and further controlled the prices of drugs and medical consumables.At the same time,under the influence of the epidemic,the society has put forward higher requirements for hospital management.While doing a good job in public services,public hospitals also need daily operation.These problems have increased the difficulty of hospital management.Therefore,comprehensive budget management should be applied to hospital management to provide a guarantee for hospitals to solve the problems of budget management.Comprehensive budget management is not only an important link of hospital management,but also an effective way to enhance the competitiveness of hospitals.Strengthening the comprehensive budget management of hospitals can optimize the allocation of hospital resources,achieve sustainable development,so that public hospitals can better assume social responsibilities.As a comprehensive public hospital,YK Hospital also adopts a comprehensive budget management mode in the hospital management.Enhance the internal control of the hospital through the comprehensive budget management,so as to achieve the management goals of saving medical costs,reducing medical costs and improving service quality.However,there are many problems in the current comprehensive budget management of YK Hospital,which are not conducive to the effective implementation of budget management.This paper uses YK Hospital to study its comprehensive budget management by using the fuzzy comprehensive evaluation method.First,the comprehensive budget and fuzzy comprehensive evaluation method are summarized based on domestic and foreign documents.On top,the concept of comprehensive budget management is defined and the theoretical basis of comprehensive budget management is expounded.Secondly,this paper takes YK Hospital as the research object,and introduces its comprehensive budget management organization system,objectives,compilation,implementation control,assessment and evaluation.By summarizing and classifying the characteristics of the comprehensive budget management,the annual budget related indicators of YK Hospital were selected.Thirdly,the fuzzy comprehensive evaluation method was used to construct the hospital comprehensive budget evaluation index,and on the basis,the current comprehensive budget management of the hospital was evaluated.According to the comprehensive budget evaluation results of YK Hospital,the problems existing in the hospital budget management process were found.Finally,the comprehensive budget management optimization proposal is proposed for the problems found.By optimizing the comprehensive budget management system,we can ensure that YK Hospital makes full use of medical resources,improve market competitiveness,better serve the public,and finally achieve sustainable development. |