| 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。本文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。 |
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| Research on Financial Information Disclosure System of Public Hospitals |
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| Abstract: |
| Financial information disclosure is the weak link in public hospitals information disclosure, information provided to outside by hospitals is priority to basic medical information, opaque finance will hinder the reform of public hospitals and benign development. This paper analyzes the impact on operation management, transparency, and compensation of public hospitals financial information disclosure, points out that published financial information can strengthen public hospitals’ internal control because of financial work well informed and participation by all staff, reinforce the external supervision of public hospitals with hardening budget and cost constraints. |
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