论公立医院社会责任会计信息披露框架的构建

文章较系统地分析了我国公立医院社会责任会计信息披露的动因，从披露的目标、原则、内容和模式四个方面重点阐述并提出了构建公立医院社会责任会计信息披露的基本框架，可为公立医院实施社会责任会计信息披露提供理论参考。

Discuss on Frame-building for Social Responsibility Accounting Information Disclosure of Public Hospitals

The reasons of social responsibility accounting information disclosure of public hospitals in China were analyzed systematically. Basic framework on public hospitals＇ social responsibility accounting information disclosure were put forward and built through four differentways, such as objectives, principles, disclosure contents and disclosure patterns. Research results in this paper can provide theory reference for public hospitals＇ social responsibility accounting information disclosure.