Título
Optimization of comprehensive budget management in public hospitals
Autor
Xing Tianfei
Resumo
en
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.