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随着我国市场经济的不断发展,社会责任会计在市场经济相对重要性作用越来越明显,公立医院从性质上看是具备一定的公益性质的,因此就必须承担起必要的社会责任,然而社会责任会计在公立医院的应用还处在初级阶段,在推进的过程中还存在着一些问题,不利于提高公立医院的财务管理水平,本文从公立医院推进社会责任会计的意义出发,分析了公立医院实行社会责任会计存在的问题,并提出了几点公立医院提高社会责任会计水平的对策,目的在于提高公立医院的财务管理水平。
With the continuous development of the market economy in our country, the role of social responsibility accounting in the relative importance of the market economy becomes more and more obvious. Public hospitals are of a certain public nature in nature and therefore must assume necessary social responsibilities. However, The application of responsibility accounting in public hospitals is still in the initial stage. There are still some problems in the process of advancing, which is not conducive to improving the level of financial management in public hospitals. This article starts from the significance of public hospitals in promoting social responsibility accounting, The implementation of social responsibility accounting problems, and put forward some public hospitals to improve the accounting standards of social responsibility measures aimed at improving the level of public hospital financial management.