Rethinking on Social Responsibility Accounting Information Disclosure of Public Hospitals in China

Wen Tan; Qiu Lin Yang

doi:10.4028/www.scientific.net/AMR.989-994.5201

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HomeAdvanced Materials ResearchAdvanced Materials Research Vols. 989-994Rethinking on Social Responsibility Accounting...

Rethinking on Social Responsibility Accounting Information Disclosure of Public Hospitals in China

Abstract:

Implement the social responsibility accounting for public hospitals is a new field to study the social responsibility accounting, aims to facilitate the implementation of the social function of public hospitals and adhere to the essence of "public welfare". At present, the social responsibility accounting information disclosure is still in suspended phase, many theories and methods are still being explored under study, and study more concentrate in the corporate section. This paper proposes countermeasures and suggestions on how to improve public hospitals social responsibility accounting information disclosure, on the basis of analyzing public hospitals’ the social responsibility accounting information disclosure in the face of difficulties.

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Periodical:

Advanced Materials Research (Volumes 989-994)

Pages:

5201-5204

DOI:

https://doi.org/10.4028/www.scientific.net/AMR.989-994.5201

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Online since:

July 2014

Authors:

Wen Tan*, Qiu Lin Yang

Keywords:

Accounting Information Disclosure, Countermeasure, Public Hospitals, Social Responsibility

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References

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