Analysis of Difficulties in Asset Allocation Management of Public Hospitals Based on Fiscal Budget Control
Huang Yuan
Wang Weihong
Zhu Zhenping
Liu Huiting
Li Fan
Abstract：Using the theory of comprehensive budget management,it discusses the difficulties in the core aspects of asset allocation in public hospitals from the perspective of fiscal budget control,such as budgeting,procurement,contracts,and payments.The analysis found that the annual budget formulation and operational strategy formulation are not synchronized,the new asset allocation budget formulation is too specific,and the budget adjustment process is cumbersome,affecting budget implementation rate;the management of surplus funds for asset allocation procurement needs to be paid attention to and discussed;there are internal control risks in the management of medical consumables and might affect the procurement cost.A mutually compatible medium and long-term strategy and financial budget should be formed,and it is recommended that the purchase of assets with special funds should be included in the scope of the new asset allocation budget and given appropriate asset allocation budget adjustment rights to public hospitals.Meanwhile,it is necessary to optimize the management process of medical consumables.
Keywords：public hospitalasset allocationfinancial budgetbudget control
Publication Date：2025-12-05
Online Publishing Date：2026-01-05(First online date of this platform, not the publication date of the document)
Pages：4( 78-80,85 )