我国医院综合报告研究——以爱尔眼科医院为例-a study on the comprehensive report of hospitals in china - a case study of ayre ophthalmic hospital.docxVIP

万方数据 万方数据 我国医院综合报告研究 ——以爱尔眼科医院为例 摘 要 我国自 2009 年实施《关于深化医药卫生体制改革的意见》之后， 相继出台了许多医改措施，截止目前为止已制定了 12 部卫生法律、43 部卫生法规，2014 年又将《基本医疗卫生法》纳入到我国人大常委会的 五年立法规划中，为我国卫生事业的发展提出了刚性指导。 随着十八届三中全会精神的深入落实，医疗卫生系统面临的新一轮 机制体制改革正在有序进行。如何对当前和今后的医院财务报告制度进 行改革？本文认为编制医院综合报告是医院财务报告的一项跨越和突 破。作为具有服务性、公益性的医院，对其运营的评价就很难用财务的、 经济的或量化的指标来衡量，需要从非财务的、非经济的和非定量的角 度来评价。本文直面我国医院系统当前的困境，从社会学、经济管理学、 会计学等专业学科角度，吸收目前世界财会专业最新的研究成果，倡导 在医院卫生系统实行综合报告制度，同时通过调查问卷和数据分析，运 用文献、归纳、演绎、个案等研究方法，从社会责任、战略管理与可持 续发展的三维角度上对医院综合报告的理论基础进行阐述，在医院综合 报告的原则、内容等方面提出建设性意见，并以爱尔眼科连锁上市医院 公布的相关信息为依托，尝试性编制第一份医院综合报告。本文的视角 独特、构想大胆，具有较强的创新性和开拓性，是首次将国际综合报告 研究成果运用到我国医疗卫生行业，是倡导医院综合报告替代传统财务 报告的第一文，为医疗卫生系统的深化改革提供了新的思考和路径。 关键词：医院；综合报告；编制 I A RESEARCH ON THE COMPREHENSIVE HOSPITAL REPORT IN CHINA: WITH THE AIER OPHTHALMOLOGY AS EXAMPLE ABSTRACT Since the promulgation by the Chinese government of the Opinions on Deepening Reform of the Medical and Health Care Systems in 2009, many medical reform measures have been adopted, including the enactment of 12 Medical Laws and 43 Medical Regulations. In the year 2014,＂the Basic Medical and Health Law＂ was taken into the Standing Committee of the NPC’s five-year-agenda of law enactment, providing coercive instruction for the development of medical and health care in our country. With the deepening implementation and enforcement of the spirit of the 3rd Plenary Session of 18th CPC Central Committee, the medical and health branch of the country is now facing with a new round of organic and systematic reform. Against such a background, how should we carry out the reform of hospital’s financial report of today and in the future? This article holds that the compilation of comprehensive hospital report is a breakthrough in line of hospital’s financial report. As a department of public welfare and service, a hospital’s operation can hardly be appropriately evaluated by financial, economic or quantized standard, but can only be appreciated from other perspectives. Confronting the difficulties that our country’s hospital