摘要
财务信息公开是公立医院信息公开的薄弱环节,医院对外信息公开以基本就诊信息为主,财务不透明会阻碍公立医院改革和良性发展。本研究分析了财务信息公开对公立医院运营管理、透明度和补偿的影响,指出公开财务信息可以强化公立医院内部控制,增强财务工作全员知情度和参与度;公开财务信息可以加强公立医院外部监督,硬化预算和成本约束。
Financial information disclosure was the weak link in public hospitals information disclosure, information provided to outside by hospitals was priority to basic medical information, opaque finance will hinder the reform and benign development of public hospitals. It analyzed the impact on operation management, transparency, and compensation of public hospitals financial information disclosure. It pointed out that published financial information can promote public hospitals＇ internal control, strenghthen financial work well informed and participation by all staffs, reintbrce the external supervision of public hospitals with hardening budget
作者
郑大喜
ZHENG Da-xi(Department of Finance, Tongji Hospital, Tongji Medical College, Huazhong University of Science and Technology, Wuhan, 430030, China Shanghai National Accounting Institute, Shanghai, 201702, China)
出处
《中国卫生经济》
北大核心
2017年第2期82-86,共5页
Chinese Health Economics
关键词
公立医院
财务信息公开
预算软约束
信号传递
透明度
public hospital
financial information disclosure
soft budget constrain
signal transmission
transparency
