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随着新一轮医改政策的逐步开展和不断深化、医疗服务市场化过程不断加快,如何应对新医改带来的财务核算变化,逐步完善公立医院社会责任会计体系工作始终是制约公立医院财务工作的瓶颈。公立医院作为医药卫生事业的核心是一种具有较强公益性质的服务机构,在新医改的背景下,公立医院的社会责任会计体系构建对于公立医院的可持续发展具有非常重要的作用。在新医改背景下公立医院的社会责任会计体系的构建不但要考虑到医院的长期稳定发展,还要考虑到医院本身是一种公益性质的机构,它需要发挥社会公益能力,这就对公立医院的社会责任会计体系构建造成了很大的挑战。本文主要是以新医改为背景,探讨公立医院的社会责任会计体系的构建。
With the gradual development and deepening of a new round of medical reform policies, the marketization of medical services is accelerating. How to deal with the changes in financial accounting brought about by the new medical reform and gradually improve the social responsibility accounting system in public hospitals have always been to restrict the financial work of public hospitals bottleneck. As the core of medical and health undertaking, public hospital is a kind of service organization with strong public welfare. Under the background of new medical reform, the construction of social responsibility accounting system in public hospital plays an important role in the sustainable development of public hospital. Under the background of new medical reform, the construction of public hospital’s social responsibility accounting system should not only take into account the long-term and stable development of the hospital, but also take into account that the hospital itself is a kind of public-welfare institution that needs to give play to its social public welfare capacity. The construction of social responsibility accounting system has caused great challenges. This article is mainly based on the new medical reform to explore the construction of public hospital’s social responsibility accounting system.