Study On The Optimization Of Comprehensive Budget Management In Z Hospital From The Perspective Of Industry And Finance Integration

At present,the development of hospitals is in a critical historical period of transformation from quantitative to qualitative,and the focus of health industry development is gradually shifting towards quality and efficiency.Comprehensive budget management,as a new management method,has significant advantages in improving management efficiency and reducing costs.Therefore,how to better implement comprehensive budget management in hospitals has become one of the urgent problems that major comprehensive hospitals need to solve.This study selects Z Hospital,a representative large-scale comprehensive public hospital,as an example for research.The starting point is to study the optimization problem of Z Hospital’s overall budget management under the background of industry finance integration,and takes industry finance integration and comprehensive budget management as the theoretical basis for this study.Firstly,the current situation of implementing comprehensive budget management in Z Hospital is analyzed.Through a series of questionnaire surveys,data collection,and analysis,the following problems are pointed out in the comprehensive budget management of Z Hospital,including: financialization of budget preparation content and lack of integration between industry and finance;Backward budget execution statistics and insufficient depth of budget analysis;Budget lacks performance evaluation,zero budget assessment and low information integration,and low work efficiency.Finally,corresponding optimization measures were proposed to address the identified issues,including optimizing comprehensive budget management objectives and establishing a business finance integration approach;Optimize the principles and organizational structure of hospital budget management,and strengthen the understanding of comprehensive budget management;Optimize the preparation of hospital budgets,strengthen the integration of preparation content and operations;Optimize and manage the budget execution of hospitals,utilizing financial integration to implement budget constraints;Optimize the budget adjustment process of Z Hospital and enhance the flexibility of budget adjustment;Optimize the budget execution analysis of Z Hospital and enhance the linkage between analysis and control measures;Optimize the content of budget performance evaluation for Z Hospital and consolidate budget constraints.This article analyzes the problems in the comprehensive budget management of Z Hospital and proposes optimization measures,hoping to provide relevant reference for other similar hospitals.