An Overview of the Development and Research on the Financial and Accounting Supervision of Public Hospitals in China
Deng Ruiqi
Su Yulin
Abstract：Financial and accounting supervision has been incorporated into the national supervision system,giving it a new political position and a new positioning for supervision and governance work.With the continuous promotion of high-quality development in public hospitals,financial and accounting supervision needs to break through the"supervision on finance and accounting"situation and strengthen its governance attributes.It conducts literature review and analysis on the connotation,extension,and differentiation of financial and accounting supervision,as well as the construction of the financial and accounting supervision system in public hospitals.It explores the implementation and development of financial and accounting supervision in public hospitals,with the aim of providing guidance for financial and accounting supervision to fully leverage its diverse governance functions and further deepen the high-quality development of hospitals.
Keywords：financial and accounting supervisionpublic hospitaldiversified co-governancereview
Publication Date：2024-11-05
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：6( 81-86 )