Case Study on Comprehensive Budget Management of Public Hospitals from the Perspective of Resource Allocation
Dou Jianfeng
Abstract：Under the strong support of Shanghai Shenkang Hospital Development Center,the sample hospital,in response to the current problems existing in the budget management practice,closely focuses on the effectiveness of resource allocation as the core.Based on its own business characteristics,a new system of resource allocation budget management is constructed by strengthening the effectiveness of budget control,establishing a cultural value orientation,enhancing the intensity of budget assessment,and paying attention to the control of its process,achieving a leapfrog transformation from extensive allocation to precise resource allocation.Practice has proved that this system can effectively enhance the scientific nature of budget preparation,optimize operational efficiency and pay attention to the control of costs and expenses.Further research also indicates that the budget management supported by sample hospital leaders,the participation of clinical departments,and the integration of information construction are the key elements for the implementation of this system.It provides replicable experiences and practical references for achieving quality improvement and efficiency enhancement while promoting the refined management of hospitals.
Keywords：public hospitalcomprehensive budget managementresource allocation
Publication Date：2026-02-05
Online Publishing Date：2026-03-16(First online date of this platform, not the publication date of the document)
Pages：6( 84-89 )