Font Size: a A A

A Research On The Quality Of Information Disclosure Of China’s Public Hospital

Posted on:2014-07-07Degree:MasterType:Thesis
Country:ChinaCandidate:J W LuFull Text:PDF
GTID:2269330422964879Subject:Accounting
Abstract/Summary:PDF Full Text Request
Public hospital is the main body of national public health and medicalinstitutions. supplying basic medical insurance and public health service for the residentsis its duty, and the public hospitals needs to disclose operating information truthfully aswell. Improving the quality of the disclosed information is a good way to solveInformation Asymmetry problem, and it’s an important means of harmoniousdoctor-patient relationship, as well as solve the”Poor access and high fee” problems inChina’s health system, and it’s also an effective way to protect the interests of patients.Since2006,the national Health Ministry has forced public hospital disclose basicinformation, while most public hospitals chose to disclose information which are good tothem to the public, the information disclosure system still exists many problem, such asthe disclosed information are incomplete, inadequate as well as not timely. Thus,conducting a research on the quality of information disclosure of China’s public hospital issignificative.This dissertation has five parts. The first part introduces the significance of this paper,as well as the research status both in domestic and abroad. The second part introduces therelative concepts of information disclosure, and does theoretical analyses of assessment ofinformation disclosure of public hospital. In the third part, the dissertation uses manyfigures and samples to introduce the present situation of China’s public hospitalinformation disclosure, and points out problems which exists in present situation. In thefourth part, the paper designs a index system in order to assess the quality of disclosedinformation. The last section applies the assessment model in daily life, and givessuggestions about how to perfect supervision system on accounting informationdisclosure.
Keywords/Search Tags:Public Hospital, the Quality of Information Disclosure, Index System
PDF Full Text Request
Related items