Public Hospital Social Responsibility Accounting Information Disclosure Research

Public hospital founded by government is one special healthcareorganization to provide public welfare to people, and research on its socialresponsibility accounting is very little. In this paper, the disclosure methods ofsocial responsibility accounting were used to research social function and socialresponsibility taken by public hospitals, and use “social status” to reflect thesocial value of public hospitals, then explore and establish an informationdisclosure system of social responsibility accounting on public hospitals, whichis of great theoretical and practical significance to promote sustainable andhealthy development.Supported by National Social Science Fund and based on domestic andforeign social responsibility accounting information disclosure research, thisproject discussed the theory of social responsibility and social responsibilityaccounting information disclosure of public hospitals, and built a framework onpublic hospitals’ social responsibility accounting information disclosure throughdifferent ways, such as the disclosure of objectives, disclosure contents anddisclosure patterns, etc.. The difficulties of public hospitals social responsibilityaccounting information disclosure were analyzed in this dissertation, andspecific measures for improvement were put forward. Finally, the way toaccomplish social responsibility for public hospitals accounting informationdisclosure was put forward through setting an example on Second AffiliatedHospital of University of South China.Firstly, the relevant concepts of social responsibility of public hospitalswere defined, and compositions of social responsibility of public hospitals wereanalyzed. It includes two sides of internal and external accountabilityresponsibilities, four parts of legal responsibility, economic responsibility, moralresponsibility and the responsibility charity, and five levels of stakeholder theoryincluding the government, community, patients, staff and environmental point ofview of public hospitals. Secondly，describing systematically the basic conceptsand elements of social responsibility accounting information disclosure and social responsibility accounting information disclosure system, then analyze thetheory of social responsibility of accounting information disclosure includingstakeholder theory, sustainable development theory, signaling theory description.Thirdly, based on expert advice, the literature review, and the primary elementsof social responsibility disclosure of accounting information system, a feasible,adaptive, social responsibility of public hospitals accounting informationdisclosure system were set up, which can test its commitment to socialresponsibility. These measurements would promote public hospitals to undertakesocial responsibility, which can promote the sustainable and healthydevelopment of public hospitals and enhance competitiveness of the hospital.Then, disclosing the difficulties of social responsibility accounting informationdisclosure in public hospitals from four different parts including the laws andregulations, social responsibility accounting theory, awareness of publichospitals, and costs. Then specific suggestion on how to promote socialresponsibility accounting information disclosure in public hospitals was putforward. Finally, according to current situation of fulfilling social responsibilityfor the Second Affiliated Hospital of University of South China, Problems wereidentified and ways to deal with were found, then approach to socialresponsibility accounting disclosures was put forward.