A Research On The Comprehensive Hospital Report In China

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 18 th 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 system is currently in face of, this article, from the vantage points of sociology, economic management and accounting, taking full advantage of the latest research discoveries in fields of finance and accounting the world over, calls for a general implementation of the comprehensive report across the country’s hospital and medical system; and with the support of evidence collected from questionnaires and data analysis, by way of induction, deduction, case study and literature review, the article laid bare the theoretical basis for comprehensive hospital report from the three perspectives of social responsibility, strategic management and sustained development, at the same time putting forward constructive advice and suggestions in terms of principle, content. Also, the article attempts to compile the first comprehensive hospital report based on the related information release by the chain hospitals of Aier Ophthalmology. The article is singular and bold in its conceiving; it’s a pioneering undertaking in the sense that it is the first time that the latest international research discoveries of comprehensive report is applied to our country’s health and medical system.It is the first article ever written arguing for the replacement of traditional financial report mode with comprehensive hospital report, proving new route and additional material for thought for deepening reform in health and medical system.