摘要
随着医改不断的深入,为满足主管部门及医院管理者对公立医院财务报告的内容、格式以及行业间同质化的要求,通过对XBRL财务报告体系在国内的推进情况分析及经验借鉴,探讨了在公立医院建立XBRL财务报告体系的实施模式和实施路径。
With the continuous deepening medical reform,to meet the demand of authorities and hospital managers for the content,format and inter-industry homogenization of public hospital financial reporting,the domestic promotion status of XBRL(eXtensible Busienss Reporting Language) financial reporting system were analyzed and the experiences were referenced so as to discuss the implementation mode and implementation path of building XBRL financial reporting system in public hospitals.
出处
《中国卫生经济》
北大核心
2015年第7期81-82,共2页
Chinese Health Economics
基金
财政部重点科研课题项目(2013XZ2013001)
关键词
公立医院
可扩展业务报告语言
财务报告体系
public hospital
e Xtensible Busienss Reporting Language
financial reporting system
