Thoughts on strengthening the budget management of health institutions
Abstract of health management papers
In recent years, the social and economic level of China has been greatly improved. While people sacrifice their health for material life, people's health has been seriously violated. At this time, the medical and health departments are playing an increasingly important role in people's daily life, and budget management, as the core work of health institutions, can not be ignored. At present, there are still many problems in the budget management of health units in China, which are mainly manifested in unscientific budget preparation, careless budget implementation and lack of budget management supervision and budget analysis. In view of the above problems, this paper will make a detailed analysis and make corresponding solutions.
Catalogue of health management papers
Keywords: current situation and countermeasures of budget management in health institutions
Health institutions are inseparable from people's daily life, and the budget management of health institutions has always been the focus of attention. Based on the late start and slow development of budget management in health institutions in China, a complete system has not yet been formed at this stage, and there are still many problems. This paper expounds the present situation and countermeasures of budget management in health institutions in China from the aspects of budget preparation, implementation, supervision and evaluation.
First, the problems in the budget management of health institutions
(a) Problems in the budget preparation process
1. Incorrect budget concept and weak budget consciousness.
China's budget management requirements clearly stipulate that public institutions must prepare the financial revenue and expenditure plan for the next year according to the career development plan. Some health institutions do not attach importance to budgeting, and think that budgeting is a form. Budgeting fails to fully investigate and estimate the financial revenue and expenditure plan for the next year. Ignoring scientific budget is the fund guarantee for future health work. Did not realize the important role of scientific budget in financial management of health institutions.
2, the budget preparation time is hasty
What is the budget of health institutions? Two ups and downs? The time starts from 10 every year and ends at the next year's People's Congress. Usually, the Finance Bureau arranges the preparation of the budget for the next year in September and completes it before the end of September? Go up one? Work, at the same time, annual personnel changes and normal promotion and other budget additions are also required to be completed during this period. For large-scale units with frequent personnel changes and promotions, the workload of supplementary budget is large. But the budget preparation time is tight. In order to catch up with the budget, it is difficult for some health institutions to ensure the quality in investigation and evidence collection, analysis and speculation, and it is also difficult to ensure the accuracy and scientificity of budget preparation.
3. The departments of health institutions are fragmented and lack the coordination of functional departments.
From a country to an organization, it is inseparable from the unity and cooperation of all members, which is a sign of improving comprehensive strength. At present, China's health institutions are scattered, especially the budget management department. Some leaders realize that financial budget management is nothing more than a matter of money, and money-related issues are the business of the financial department. Therefore, budget management should be a matter for the financial department and has nothing to do with other departments. Therefore, other departments are prohibited from interfering in budget management. If the vicious cycle continues for a long time, the relevant personnel of the finance department will have to fight alone and fight day and night. Due to the lack of information exchange and language communication with other departments, it is bound to cause the budget management system compiled by the financial department alone, and its quality and feasibility value are extremely low.
(B) Problems existing in the budget implementation of health institutions
1, irregular income management
Some health institutions have not included the extra-budgetary fund income that should be included in the unit budget management into the unit budget. Unified accounting and unified management? . Concealing, intercepting part of financial funds and their income, and setting up a small treasury privately constitute? Cardiopulmonary bypass? Encourage corruption.
2. The expenditure management is lax, and the budget implementation is seriously lacking in seriousness.
Some health institutions' expenditures are not strictly examined and approved, which leads to unreasonable expenditures and a large number of off-budget expenditures or over-budget expenditures. Adjust the accounts of various expenditures at will at the end of the year in order to pass the final accounts. The budget implementation fails to be earmarked for special purposes, and the budget preparation and implementation are inconsistent, which makes it lose the seriousness of budget management.
(C) the lack of effective budget implementation supervision and evaluation system
In the process of budget implementation, due to the lack of responsibility system, the problems in implementation cannot be solved and corrected in time, and the achievements in budget implementation cannot be encouraged and commended. If this continues for a long time, it will greatly affect the development of health undertakings and the efficiency of the use of budgetary funds.
(D) the accounting is not standardized, and there is a lack of analysis of the differences in budget implementation.
Some health institutions do not classify expenditures according to different projects, or their bookkeeping is chaotic, so they cannot provide accurate actual expenditures of projects, which brings difficulties to the analysis of budget implementation. Some units ignore the analysis of the unreasonable budget implementation progress and expenditure structure, and the reasons for the surplus or overrun. , failed to play a guiding role in the future analysis of budget management.
Two, strengthen the budget management of health institutions.
From the above discussion, we can see that there are many problems in the budget management of health institutions in China at this stage, which seriously restricts the long-term stability of health institutions in China. Therefore, this requires health institutions to analyze and discuss the above problems in detail, and then formulate corresponding measures to solve the problems, which are specifically manifested in the following aspects:
(A) the budget reform
1. Change the concept of budget and attach importance to budget management.
Leaders of health institutions should attach importance to budget management and fully understand that budget management is an important means to improve the efficiency of the use of financial funds. All departments should actively participate in and do a good job in the budget work, and cannot rely solely on the financial department to fight alone. Because budgeting involves all aspects of the unit, including personnel expenses, public expenses, daily business expenses, special business expenses and so on. Among them, the special business funds need the business department to carefully analyze the business development in the next year and make a reasonable budget. In addition, it is necessary to improve the professional skills of relevant personnel, and regularly train and assess personnel directly related to budget management to improve the accuracy of budget preparation.
2. Ensure the time required for budget preparation.
Before making a budget, we should arrange the time reasonably and start preparing the budget 1-2 months in advance. Fully predict the career development of this unit. The business department reports various business expenses, the financial department prepares other expenses, and communicates and negotiates with the business department repeatedly. Ensure that the budget preparation can be fully studied, analyzed and brewed by all parties, and can better reflect the combination of the actual needs of institutions and financial support.
3, scientific budgeting, strengthen communication and coordination between departments, improve the level of budget management.
For institutions that still adopt incremental budget method, zero-based budget method should be adopted, and the base of all expenses should be reset to zero. According to the actual situation and financial allocation of the year, we should comprehensively consider various macro and micro factors, reasonably predict and budget various incomes and expenditures, avoid the possible adverse effects caused by the inconsistency between the actual figures of the previous year and the actual figures of the current year under the incremental budget method, and better adapt to the changes of objective conditions. Adhere to the overall consideration of budget preparation, strengthen communication between departments, give full consideration to the priorities of various business funds, and comprehensively weigh various funds from the overall situation of health development in this unit.
(2) Expand the budget scope and strengthen the control of budget implementation.
The budget scope of health institutions should include all the business income and expenditure of their own units, and resolutely put an end to the phenomenon of income extracorporeal circulation and small treasury. Further strengthen the management of two lines of revenue and expenditure of health institutions, and accelerate the decoupling of health institutions from subordinate business entities.
Budgeting is only a part of budget management, and more importantly, how to ensure the effective implementation of the budget. The implementation of the budget should be controlled during and after the activity. For in-process control, it is mainly to reasonably determine expenditure items, strengthen the control of expense approval procedures, and control expenditure approval according to the budget. It is necessary to establish a sound internal control system, strictly control the implementation of matters, and prevent the limited financial allocation from being wasted and misappropriated. The control after budget implementation is mainly to establish incentive and reward and punishment mechanisms, give spiritual incentives and material rewards to departments and staff who can control expenditures within the budget and save funds, severely punish relevant personnel who abuse or even illegally misappropriate funds, and even hand them over to administrative punishment organs for corresponding punishment.
The implementation of centralized treasury payment system, on the one hand, the expenditures incurred in the implementation of various budgets correspond to the corresponding budget caliber, and the progress of budget implementation is intuitive. On the other hand, after the unit enters the national treasury for centralized payment, the expenditure is transparent, which effectively restricts and supervises the unreasonable expenditure of the unit.
(C) the establishment of an effective supervision and incentive system
To establish an effective supervision and incentive system, health institutions need to constantly improve and innovate on the basis of the traditional supervision mechanism, and at the same time, establish a system combining responsibility, rights and rewards and punishments and resolutely implement it? There must be rewards for meritorious service and penalties? Taking the above measures can not only greatly improve the enthusiasm of budget managers, but also continuously promote the long-term development of health institutions and make their budget management system invincible.
(D) to strengthen the control of the accounting system, do a good job of budget variance analysis.
Strengthen the professional and technical training of financial personnel, standardize and improve accounting, and provide financial data for budget implementation in time to provide a basis for budget analysis. All departments of public institutions should grasp the completion of the budget and whether it deviates from the budget in the process of budget implementation, and correct it in time. At the end of the year, we should analyze the annual budget and the actual implementation results, analyze the subjective and objective reasons for the differences, sum up the management experience and shortcomings in the process of budget implementation, and lay a good foundation for the next year's budget preparation.
Three. Concluding remarks
To sum up, budget management is an effective means of health institution management. Health institutions should strictly follow the principles of budgeting, adopt scientific budgeting methods, strictly follow budget execution, strengthen budget execution analysis and establish budget evaluation mechanism, strengthen budget management, and gradually form an operating mechanism of self-restraint, self-improvement and self-development, so as to make the financial management of health institutions reach a new level.
Papers and documents on health management
[1] Chen Yun. Reform Practice and Development Countermeasures of Budget Management in Public Institutions [J] Modern Agricultural Science and Technology, 20 10, (10)
[2] Hu Hai. Thoughts on Improving China's Budget Management System [J] Northern Economy, 20 10, (22)
[3] Li Liu. Research on Budget Management Mode of Colleges and Universities in China [J] Journal of Dalian University, 2009, (04)
Discussion on human resource management in health institutions
Abstract of health management papers
Abstract: The development and management of human resources has a history of 70 to 80 years in developed countries. Although China put forward the concept of human resources development and management reform as early as the 1990s, the practice process was very slow and encountered many difficulties, so was the health industry. As we all know, medical and health care is of great significance, which not only affects people's lives, but also affects national development and social progress. 2 1 century, the development of health care can not be separated from the competition of science and technology and comprehensive ability. In order to seek greater development, health institutions must attach importance to the construction of talent team and the development and utilization of human resources. Therefore, human resource management is very important for health institutions.
Catalogue of health management papers
Keywords: health service; Human resources; operate
China Library ClassificationNo.: R-0 1 Document IdentificationNo.: A DocumentNo.:1002-2589 (2012) 21-0074-02.
In the allocation and utilization of various resources, the development and management of human resources has become a key factor for the sustainable development of health institutions. How to find talents and give full play to talents is the most important management strategy of health institutions. Therefore, it is necessary for us to further explore the development and utilization strategies of medical and health human resource management in China. What is the so-called human resource management? People-oriented? Dynamic management means paying attention to the development and utilization of human resources, stimulating people's vitality to the maximum extent, mobilizing people's enthusiasm, and making human resources play their due role on the premise of respect and trust.
First, the meaning of human resource management
? Human resources? This concept was used in John R. Commons's industrial reputation and industrial government in 19 19 and 192 1 respectively, and Kang Mangsi was also considered to be the first to use it? Human resources? People who use this word. However, the human resources he referred to at that time were far from the concept of human resources that we understand now, only using the same word. Until 1954, American management master Peter? Drucker put forward this concept again in his book "The Practice of Management" and defined it clearly. ? Human resources? Its basic definition is the sum of working-age population, population below working age and population above working age who have the ability to work in a country or region. It also refers to education, ability, skills, experience, physical strength, etc. In a certain period of time, it is owned by people in the organization, can be used by enterprises and contributes to value creation. Human resource management refers to the reasonable training, organization and deployment of human resources combined with certain material resources by using modern scientific methods, so as to keep the best proportion of human resources and material resources, and at the same time, to properly induce, control and coordinate people's thoughts, psychology and behavior, so as to give full play to people's subjective initiative, make people give full play to their talents, get the right people and get the right people to achieve organizational goals. The implementation of human resource management is to ensure that the organization's demand for human resources is met to the greatest extent, to maximize the development and management of human resources inside and outside the organization, to promote the sustainable development of the organization, to maintain and motivate the human resources inside the organization, to maximize its potential, and to enhance and expand its human capital.
According to the definition and purpose of human resource management, we can draw the following conclusions: 1) The basis of human resources is people, not instruments, not equipment, not to mention personnel files; 2) Human resources refer to people who have contributed to the organization and value creation, not anyone; 3) The value of human resources needs reasonable development and management, and it is not innate; 4) Human resource management should not only consider the realization of organizational goals, but also the personal development of employees, emphasizing the all-round development of individuals while achieving organizational goals.
Second, China's health institutions, the status of human resources management
For a long time, no matter in hospitals or centers for disease control and prevention, the human resource management of health institutions in China mostly stays in the traditional personnel management mode, which greatly affects the development of health institutions and restricts the improvement of the comprehensive quality of health institutions staff. Personnel management and human resource management are not only differences in words and concepts, but also differences in managers' thoughts. From personnel management to human resource management, it is a kind of progress and a leap. At this stage, the human resource management of health institutions in China mainly has the following problems.
(A) the level of managers is relatively backward and conservative.
At present, most managers or leaders in charge of personnel in health institutions are directly appointed by higher administrative departments or party organizations, and they are basically middle-aged people in their 40 s and 50 s who graduated from medical majors. Engaged in health or medical work for a long time, lacking the corresponding human resource management knowledge and necessary management skills, and the professional quality of human resources is not high. This phenomenon is consistent with the fact that the appointment of leaders of health institutions in China is linked to factors such as working years and promotion of professional titles. However, it must be noted that such managers are extremely unfavorable to the development of human resources in health institutions. It is these managers who have outdated concepts, divorced management methods from reality, stuck to the old personnel management model, and refused to contact and accept new things, which seriously affected the development of health institutions.
(B) talent is difficult to attract, brain drain is serious.
Talent is the most basic element for a unit to implement human resource management. Without talents, all management methods are empty talk. In recent years, although health institutions have issued policies to increase efforts to attract and introduce talents, it is generally difficult for health institutions to attract talents due to limited health resources and limited number of personnel. Especially in economically underdeveloped areas and health institutions below the county level, it is more difficult to introduce talents, and some units can't even recruit the talents they want for two or three years. Even large-scale health institutions in economically developed areas are facing the problem of brain drain overseas and further study. Many health professionals who have been studying hard for five or seven years in the cold window change careers after graduation from undergraduate and postgraduate courses and give up health care. These are all related to the fact that the conditions provided by health institutions are not superior enough to attract talents.
(C) lack of competitiveness and incentive mechanism of human resources
In 2009, the State Council issued a policy requiring the implementation of performance-based pay in health institutions at all levels throughout the country, starting with full-caliber institutions such as centers for disease control and prevention, emergency centers, etc., with the aim of linking work performance with wages and salaries, and establishing a sound assessment and reward mechanism. However, since its implementation, the effect is not ideal. Many units still use the past hierarchical wage system, and the salary level is still mainly influenced by the position, ignoring academic qualifications and work performance, lacking job analysis and job description, unscientific talent evaluation standards and imperfect assessment system. The evaluation and assessment mechanism based on work performance and the incentive mechanism based on assessment results have not yet been established.
Third, the health institutions of human resources management methods
(A) change ideas, attach importance to talents, and establish the concept of human resource management.
Human resources are the first important resource for the development of health institutions. Only by attaching importance to human resources and talents can the health cause develop. From the whole to the individual, health institutions should change their thinking, update their concepts, establish the concept of human resource management, be people-oriented, find talents in time, create conditions to attract talents, increase investment in science and technology to retain talents, improve the level of hardware facilities in the unit, provide a stage for talents to display their talents, and implement special rewards for high-end talents and outstanding talents. Attach importance to the cultivation of talents, and create opportunities for talents to update their knowledge and improve their quality and ability in combination with their own conditions and unit needs.
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