公立医院财务信息公开制度设计研究

Research on System Design of Financial Information Disclosure in Public Hospitals

在比较公立医院与企业、政府、非营利组织财务信息公开政策的基础上,通过结合城市公立医院综合改革试点指导意见,提出了建立公立医院财务信息公开制度框架的设想,包括信息公开主体、对象、范围、主要内容、方式、时间、形式、质量保障和违规处罚。

Based on the comparison of financial information disclosure among public hospitals, enterprises, government and non-profit organizations, it proposed to establish a system framework on public hospitals financial information disclosure framework combined with the guidance of urban public hospital comprehensive reform pilot, including information published main body, object, scope, contents, method, time, form, quality assurance and violations.