医改条件下公立医院社会责任会计指标体系的构建

Construction of Social Responsibility Accounting Index System for Public Hospitals Under Health Care Reform Conditions

新的医疗卫生体制改革的核心是坚持公立医院的公益性,如何判断公立医院的社会责任履行与否及其好坏,是政府和相关主管部门面临的新课题。文章根据公立医院的特点,从经济责任、社会责任和环境责任三个方面构建其社会责任会计三级评价指标,并采用层次分析法确定各项评价指标权重,该指标体系能够对公立医院社会责任的履行进行定量分析,推动公立医院社会责任的承担,缓解日益增长的医患矛盾。

Core goal of the new health care reform is to uphold the welfare of public hospitals, so a new task for government related departments is how to evaluate social responsibilities of public hospitals. In this paper, public hospitals＇ social responsibility counting evaluation index system is built from economic responsibility, social responsibility and environmental responsibility accord to social responsibility characteristics. Analytic Hierarchy Process （AHP） is used to determine the evaluation index weight and to ana- lyze quantitatively the fulfillment of social responsibility of public hospitals, which could promote public hospitals to undertake soc responsibility and reduce the growing contradiction between doctors and patients.