Study on the Dilemma, Influence and Countermeasures of Overall Budget Performance Management in Health Care System Under the Background of Epidemic

Abstract

The epidemic situation has highlighted the dilemma of comprehensive budget management in Chinese public hospitals. After comparing and sorting out the comprehensive budget process with the composition of total health expenditure from 1993 to 2018 and the DEA analysis on the efficiency of health expenditure in 2018, it is found that the implementation of comprehensive budget management is the key to improve the efficiency of health expenditure. In order to better allocate medical and health resources and reduce costs, all departments should implement comprehensive budget performance management, clarify responsibilities, establish a diversified combination of payment modes and control price costs. At the same time, enhance the awareness of performance management, performance control throughout the entire process of budget preparation, to ensure that the budget implementation to achieve the expected results.