公立医院财务信息公开的国际经验与中国实践

International and domestic practices in financial information disclosure in public hospitals

为了解公立医院财务信息公开的国际经验和我国实践,本文采用政策分析、文献研究、现场调查和知情人访谈等方法,梳理和分析公立医院财务信息公开政策实施进展、存在的问题及其影响因素。结果:公立医院对内公开财务信息政策可得到有效落实,但在政府、社会公众更关注的财务信息对外公开方面总体情况不理想,远没有达到政府规制部门的要求,并受缺乏统一标准和激励影响而面临更新不及时、关键财务信息披露不足等问题。建议由政府统一制定可操作的公立医院财务信息公开指南,由公立医院提供落实财务信息公开政策的配套条件。

To understand the effects and how financial information disclosure in public hospitals is practiced in China and other countries.Methods:This paper adopts the methods of policy analysis,literature analysis,field investigation and insider interview to analyze the progress,existing problems and influencing factors of the implementation of the policy on practicing financial information disclosure in public hospitals.Results:The policy on practicing internal public financial disclosure in public hospitals can be effectively implemented,but the overall situation of the disclosure of the financial information that the government and the public are more concerned about is not satisfactory.It is far from meeting the requirements of the government regulation department,mainly due to the lack of unifiedstandards and incentives.In short,the update is not timely,and the disclosure of key financial information is not sufficient.Conclusions:The government should set unified and operational financial information disclosure guidelines for public hospitals,and public hospitals should provide the supporting conditions for implementing the financial information disclosure policy.