公允价值计量下医院信息披露现状与完善路径

Disclosures and Improvement Path for Hospital Information under Fair Value

目的:探索公允价值计量下的医院会计信息披露模式。方法:在公立医院法人治理改革的背景下,以会计的治理作用为逻辑起点,结合会计信息质量的两大目标:受托责任和决策有用,分析新医院会计制度实施后医院会计信息披露存在的缺陷。结果:公立医院会计信息质量总体能满足受托责任的需求,但决策有用性较差。结论:建立以公允价值计量为基础的会计信息披露模式,以期能进一步完善医院会计制度、强化医院治理。

Objective:To explore the hospital accounting information disclosure mode with the fair value measurement.Methods:Under the background of the corporate governance reform in public hospitals, set the role of accounting to govern as the logical starting point and combine the two main objectives of the accounting information quality(useful fiduciary responsibility and decision-making) to analyze the existing defects of hospital accounting information disclosure after the implementation of new accounting system.Results:The quality of public hospital accounting information could overall meet the demands of useful fiduciary responsibility, but the effectiveness was short in decision-making.Conclusion:It was needed to establish an accounting information disclosure model with fair value measure, in order to further improve hospital accounting system and intensify hospital governance.