目的:调查和评估公立医院财务信息公开的现状.方法:采取政策分析、描述性统计方法,查阅相关政策和200家公立医院改革国家联系试点城市医院官网,总结2006—2017年公立医院财务信息公开规制政策的变化趋势和实施现状.结果:各地公立医院公开财务信息情况差异明显,仅有130家医院(占65％)在官网公开财务信息,“2016年底所有城市公立医院综合改革试点医院要向社会公开财务信息”的目标总体尚未完全达到,财务信息的标准化、可比性不高.结论:为完成“2018年底财务信息公开制度在全国所有公立医院和所有地区推开”的目标,建议整合现有文件,结合试点城市的有益做法,统一制定公立医院财务公开指导意见,做好政策实施的配套措施.%Objective:To investigate and evaluate the status of financial information disclosure in public hospitals.Methods:Taking the method of policy analysis,descriptive statistics,consult the relevant policy and the hospital website of 200 countries for public hospital reform pilot cities,sum up the change trend and implementation status of public hospital financial information disclosure regulation policy from 2006 to 2017.Results:There were obvious differences in public financial information in public hospitals from various regions,only 130 hospitals(65％) disclosed financial information in the website,the goal of "hospitals in comprehensive reform of all urban public hospitals should disclose financial information to the public by the end of 2016" was not fully achieved,the standardization and comparison of financial information was not high.Conclusion:In order to achieve the goal of "opening the financial information disclosure system to all public hospitals and all regions in China by the end of 2018",it suggested to integrate the existing documents,combined with the beneficial practices in pilot cities,unified public hospital financial disclosure guidelines and perfect supporting measures for policy implementation.
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