Based on the Implementation of Public Hospitals in the Process of Comprehensive Budget Management Problems and Countermeasures
Objective:To use comprehensive budget management to promote the transformation of public hospital man-agement mode from extensive management to fine management.Method:Based on field investigation,comprehensive analysis method was used to analyze and demonstrate the effect and quality of the application of comprehensive budget management in public hospitals.Results:Due to the problems of weak consciousness,unclear understanding and positioning,preparation method and implementation process,the budget became a mere formality and a mere void,which failed to achieve the value and function of hospital management guided by budget.Conclusion:In view of the existing problems,suggestions and solutions are put forward to make the comprehensive budget management become an effective tool and tool in the operation and management of public hospitals.
Public hospitalscomprehensive budget managementefficiencyimplementation