Analysis of comprehensive budget management system of public hospitals / 中华医院管理杂志

ABSTRACT

Objective:To understand the construction and problems of budget management system in public hospitals, and to provide countermeasures and suggestions for its continuous improvement and construction.Methods:Literature review was used to summarize the national policy requirements for comprehensive budget management system of these hospitals in China. Random sampling was used to select 109 public hospitals as pilots, and a questionnaire was customized from March to April in 2019, to investigate the current budget management and problems, with the data studied by descriptive statistical analysis.Results:Seventy-seven hospitals (70.64%) reported in self-appraisal their budget management as satisfactory and above, 78 hospitals (71.56%) had in place a comprehensive budget management system, 90 hospitals(82.57%) had in place a budget management committee, and 91 hospitals (83.49%) had in place refined budget preparation. The main problems were unclear budgeting requirements and nonstandard process, poor information integration and informationization, inadequate inter-department synergy, and poor alignment between business and finance.Conclusions:The public hospitals are recommended to enhance their comprehensive budget management system and their informationization, for full-process informationized management.