以“经济后果说”研究新财务会计制度对医院运行的影响

财务与会计制度实施后,势必会对医疗机构的经济运行产生影响,这种影响的路径是复杂的,并不是简单地由制度直接引起的,从“经济后果说”的角度来看,其路径是通过影响利益相关者,进而影响会计主体对财务与会计政策的使用(或选择),最终影响了医疗机构的经济运行.提出了从“经济后果说”的角度研究上述问题的一个思路.

Research on the Influence to the Operation of Medical Institution after New Finance and Accounting System Based on Economic Consequences Theory

Finance and accounting system reform affects the economic operations of medical institutions.In this paper,we analyze the path of the inluences and give a framework for further study.Based on economic consequences theory,the path is complicated: finance and accounting system reform firstly affects the Stakeholders'benefit,then accounting policy choices,and finally economic operations of medical institutions.