EDSEconomic Development Studies3069-034X3069-0358Art and Design10.61369/EDS.2025010007ArticleResearch on Budget Management Problems and Countermeasures Based on A Public Hospitalhttps://artdesignp.com/journal/EDS/1/1/10.61369/EDS.2025010007WeiYuanyuan2025112025-07-20As a key component of the medical system, the budget management level of a public hospital is directly related to the quality of medical service and the efficiency of resource utilization. Under the background of the continuous deepening of the current medical reform policy, it is very important to strengthen the budget management of public hospitals. Taking A public hospital as an example, this paper makes an in-depth analysis of the problems existing in budget management, such as the lack of scientific budget preparation, inadequate implementation and supervision, disconnection from strategy and imperfect assessment mechanism, etc., and puts forward countermeasures to optimize the preparation method, strengthen the implementation and monitoring, promote the integration with strategy and improve the assessment mechanism, aiming at improving the budget management level of public hospitals. To promote their healthy and sustainable development.Public hospitals,Budget management,Problems,Countermeasure

[1] Zhang H, 2023, Research on Optimization Strategies for Comprehensive Budget Management of M Pharmaceutical Company from the Perspective of Business Finance Integration, thesis, Northeastern University of Finance and Economics. [2] Wang Y, Geng M, Wu C, 2018, Establishing a Real-Time Monitoring System for Budget Networking to Improve Budget  Execution Efficiency. Financial Supervision, 2018(18): 11–17. [3] Wang L, 2012, Analysis of Problems and Countermeasures in Hospital Budget Management. China Health Industry, 9(16):   [4] Tian X, 2020, Problems and Countermeasures in Hospital Budget Management. Public Investment Guide, 2020(5): 122 +   [5] Cheng G, 2023, Research on the Deviation of Budget Execution in Q Public Hospitals in Hebei Province, thesis, Yanshan University. [6] Zhang X, 2024, Research on Comprehensive Budget Management Issues and Optimization of County Level Public Hospitals, thesis, Xi’an Foreign Studies University. [7] Wang Z, Cai Z, Jin L, 2013, The Impact of Implementing the New Hospital Financial Accounting System on the Financial Status of Hospitals: An Analysis of Some Financial Indicators of 15 Provincial-Level Hospitals in Zhejiang Province. China Hospital Management, 33(2): 59–61. [8] Zhai S, Zhu B, 2024, Research on the Transformation Strategy of Financial Management in Public Hospitals: Based on the Perspective of Business Finance Integration. Financial Management Research, 2024(2): 149–153. [9] Fan H, Li B, 2015, Research on the Reform of Performance Distribution Incentive Mechanism in Public Hospitals. Finance and Economics, 2015(5): 96–97 + 105. [10] Zhang M, 2024, Exploration of Optimization Strategies for Hospital Budget Management from the Perspective of Internal Control. Finance and Accounting Learning, 2024(24): 61–63. [11] Xu Y, 2024, Research on Fine Management of Hospital Financial Budget Based on Big Data Analysis. China Science and Technology Investment, 2024(23): 95–97. [12] Han X, 2023, Research on Strategies for Optimizing Hospital Budget Management Processes. Finance and Economics, 2023(35): 78–80. [13] Zhao K, 2024, Construction and Improvement of Hospital Budget Management System. Taxation, 18(30): 94–96. [14] Wang J, 2019, Exploration of Problems and Improvement Measures in Hospital Financial Management. Public Investment Guide, 2019(2): 153–154. [15] Wu W, 2022, Research on Satisfaction Evaluation and Improvement Path of Medical Services, thesis, East China Jiaotong University