International Journal of Clinical Research

Comprehensive budget management is a core tool for the refined operation and high-quality development of hospitals. Against the backdrop of medical insurance payment reform and increasingly stringent economic control of public hospitals, hospital budget management generally suffers from problems such as strategic disconnect, extensive budgeting, weak execution, separation of business and finance, and superficial performance evaluation. As the core department of hospital economic management, the finance department bears the key responsibilities of overall planning, process control, data support, and performance evaluation. This paper, from the perspective of the finance department, identifies the main bottlenecks in current comprehensive budget management in hospitals and proposes practical optimization paths from five aspects: organizational structure, budgeting model, execution control, information integration, and performance linkage. The aim is to build a budget management system that is “strategically guided, integrates business and finance, has a closed-loop process, and is precise and efficient”, thereby improving the efficiency of hospital resource allocation and the quality of economic operation, and providing theoretical reference and practical guidance for the sustainable development of public hospitals.

Public hospital; Comprehensive budget management; Finance department-led; Business and finance integration; Refined management; Performance linkage