公立医院法人治理视域下的会计治理作用探讨

Study on the Role of Accounting Governance in Public Hospitals from the Perspective of Corporate Governance

坚持公立医院的公益性和非营利性,构建现代公立医院的法人治理结构,积极发挥会计治理在信息披露和监管中的作用,致力于在医疗服务信息不对称的条件下,有效提升公立医院服务质量和效率,真正实现公益目标是推动"新医改"顺利进行的保证。依据这一原则,文章对构建现代公立医院法人治理结构并发挥会计治理作用的原则和问题进行了分析,并提出了对策建议。

It adheres to the public welfare and nonprofit of public hospitals, construct a modern public hospital corporate governance structure, actively play the role of accounting management in information disclosure and regulation. Under the condition of information asymmetry in medical services, it enhances the service quality and efficiency of public hospitals, actually realizes the public welfare goal is the guarantee of the promotion of the smooth "new medical reform". Based on this principle, it analyzes the principles and problems of constructing the corporate governance structure of modern public hospitals and playing the role of accounting governance, and puts forward countermeasures and suggestions.