医院总会计师制度是解决“医闹问题”的有益探索：基于委托代理理论的制度分析

摘要

Objective The serious conflict between hospital and patients reveals the problems of information asymmetry and the principal-agent problem. The purpose of this paper is to analyze this conflict based on the principal-agent theory.Methods The method of this paper is theory analysis method.Results It shows that the principal-agent problem is one of the root causes.Conclusion It indicates that medical general accountant system will be an effective solution.%目的：当前被推上风口浪尖的医闹问题凸显了由于信息不对称、权力制衡不足而导致的医院内部治理存在较严重问题。从委托代理理论这一源头剖析以上社会矛盾以及医院总会计师制度的有用性。方法用理论分析方法对当前总会计师制度的现状与未来发展前景进行探讨。结果当前医院委托代理问题是导致医闹矛盾的重要原因之一。结论医院践行并完善总会计师制度将是解决医患矛盾的一个科学而有益的探索。