Research Review and Revelation of Responsibility Accounting to Public Hospital Management
- VernacularTitle:责任会计研究回顾及其对公立医院管理的启示
- Author:
Wen-Bo GUO
1
;
Mei-Lan HE
;
Hong ZHOU
Author Information
1. 中国财政科学研究院博士后流动站 北京 100142
- Keywords:
responsibility accounting;
public hospital;
connotation
- From:
Chinese Hospital Management
2018;38(2):58-60
- CountryChina
- Language:Chinese
-
Abstract:
The paper reviews theoretical basis,connotation,system design and application status of responsibility accounting research,summarizes the research status of public hospital liability accounting,and puts forward some suggestions on follow-up research and application.
