南华大学学报（社会科学版）Issue(6)：59-62,4.
医改条件下公立医院社会责任会计指标体系的构建
Construction of Social Responsibility Accounting Index System for Public Hospitals Under Health Care Reform Conditions
摘要
Abstract
Core goal of the new health care reform is to uphold the welfare of public hospitals, so a new task for government and related departments is how to evaluate social responsibilities of public hospitals. In this paper, public hospitals’ social responsibility ac-counting evaluation index system is built from economic responsibility, social responsibility and environmental responsibility according to social responsibility characteristics. Analytic Hierarchy Process ( AHP) is used to determine the evaluation index weight and to ana-lyze quantitatively the fulfillment of social responsibility of public hospitals, which could promote public hospitals to undertake social responsibility and reduce the growing contradiction between doctors and patients.关键词
社会责任会计/层次分析法/指标体系/公立医院Key words
social responsibility accounting/analytic hierarchy process ( AHP)/index system/public hospitals分类
管理科学引用本文复制引用
谭雯,阳秋林,王志辉..医改条件下公立医院社会责任会计指标体系的构建[J].南华大学学报（社会科学版）,2014,(6):59-62,4.基金项目
衡阳市社会发展科技支撑计划项目“公立医院社会责任会计信息披露体系研究”资助(编号:2014ks23) （编号:2014ks23）
