CAJ | 학술논문

目的：基于医院治理视角，调查北方某市公立医院财务信息质量现状及影响因素。方法：对承担医院审计工作的注册会计师进行问卷调查，结合医院网站公布数据，进行实证分析。结果：医院资产负债、收入、成本账户信息质量较好，对外投资、损益类账户，财务分析质量相对较弱；院长的职业化水平，内部控制状况与财务信息质量呈显著正相关。结论：新医院会计制度实施后，医院的财务信息能较好地满足“受托责任”需求；但“决策有用”相对较差；强化院长的职业化水平，加强内部控制制度建设，有利于提高财务信息质量，改善公立医院法人治理的生态环境。
목적：기우의원치리시각，조사북방모시공립의원재무신식질량현상급영향인소。방법：대승담의원심계공작적주책회계사진행문권조사，결합의원망참공포수거，진행실증분석。결과：의원자산부채、수입、성본장호신식질량교호，대외투자、손익류장호，재무분석질량상대교약；원장적직업화수평，내부공제상황여재무신식질량정현저정상관。결론：신의원회계제도실시후，의원적재무신식능교호지만족“수탁책임”수구；단“결책유용”상대교차；강화원장적직업화수평，가강내부공제제도건설，유리우제고재무신식질량，개선공립의원법인치리적생태배경。
Objective: With the view of the hospital governance, this paper analyzed the situation of public hospitals'financial information quality and the influence related factors in one city.Methods:By investigating the certified public accountants, who engaged in auditing work in the hospital, collecting the data that the hospital website announced, we do the an empirical research Results: The information quality of assets and liabilities, earning and cost accounting in hospital looks well;however, the information quality of investment, profit and loss, financial analy-sis was relatively weak.In addition, the occupation level of hospital directors and the internal control level were positively correlated with the quality of financial information.Conclusion:Since the new hospital accounting system was put into effect, the needs of"accountability"could be better met by the financial information of hospital;nevertheless, the needs of "decision usefulness"could worse meet.By means of strengthening of occupation level of directors and reinforcing the construction of internal control, it would be beneficial to improve the quality of financial infor-mation, and to improve the ecological environment of public hospital governance.