Optimization of comprehensive budget management in public hospitals

Abstract

This paper takes Public Hospital A as the research object and uses the case study method to analyse the current situation of Public Hospital A after the implementation of comprehensive budget management. Through field research and interviews, this paper understands the problems existing in all links of comprehensive budget management, analyses the root causes of the problems, and puts forward optimization countermeasures. At present, the problems of Public Hospital A mainly include the unscientific preparation of the comprehensive budget, the unsatisfactory implementation effect of the comprehensive budget, and formality of the comprehensive budget analysis. In view of the problems existing in Public Hospital A, combined with literature research, this paper puts forward optimization suggestions, including improving the comprehensive budget management system, clarifying the functions of the organizational structure of comprehensive budget management, and improving the compilation method of comprehensive budget management. This paper also suggests that Public Hospital A should strengthen the implementation control of comprehensive budget management and improve the evaluation system of comprehensive budget management. Public Hospital A should also optimize the construction of comprehensive budget management information module and strengthen the construction of comprehensive budget management culture. This paper hopes to make suggestions for the improvement of Public Hospital A through the investigation and analysis of the current situation of Public Hospital A's comprehensive budget management, combined with theory and practice, promote the further development of Public Hospital A's comprehensive budget management, and provide some reference for the application of comprehensive budget management in other public hospitals.