摘要
文章较系统地分析了我国公立医院社会责任会计信息披露的动因,从披露的目标、原则、内容和模式四个方面重点阐述并提出了构建公立医院社会责任会计信息披露的基本框架,可为公立医院实施社会责任会计信息披露提供理论参考。
The reasons of social responsibility accounting information disclosure of public hospitals in China were analyzed systematically. Basic framework on public hospitals＇ social responsibility accounting information disclosure were put forward and built through four differentways, such as objectives, principles, disclosure contents and disclosure patterns. Research results in this paper can provide theory reference for public hospitals＇ social responsibility accounting information disclosure.
出处
《南华大学学报（社会科学版）》
2012年第6期63-65,共3页
Journal of University of South China(Social Science Edition)
基金
国家社科基金项目"‘两型社会’建设中的企业社会责任会计指标评价体系研究"资助(编号:09BJY015)
关键词
公立医院
社会责任会计
信息披露
框架
public hospitals
social responsibility accounting
information disclosure
framework
