管理者视角下医院社会责任信息披露意愿的差异分析  

Analysis of Difference of Disclose Willing of Hospital Social Responsibility Information from Managers' Perspective

作　　者：胡文爽 郭蕊[1] 宋林子[2] 宋杰[3] 李凤如[4] 李娜[5] 王冕[6] 王楠 HU Wen-shuang;GUO Rui;SONG Lin-zi;SONG Jie;LI FENGru;LI Na;WANG Mian;WANG Nan(School of Health Management and Education,Capital Medical University,Beijing,100069,China)

机构地区：[1]首都医科大学卫生管理与教育学院,北京100069 [2]首都医科大学宣武医院,北京100053 [3]首都医科大学附属北京朝阳医院,北京100020 [4]首都医科大学附属北京友谊医院,北京1000505 [5]首都医科大学附属北京天坛医院,北京1000506 [6]北京大学口腔医院,北京1000817 [7]北京大学肿瘤医院,北京100142

出　　处：《中国医院管理》2018年第11期26-28,31,共4页Chinese Hospital Management

基　　金：国家自然科学基金资助项目(71704118);北京市社会科学基金项目(15JGA028)

摘　　要：目的探寻影响医院管理者社会责任信息披露意愿的主要因素,为推进信息披露提供建议。方法分析医院管理者与政府管理者对医院社会责任信息披露的制度环境压力、披露后影响的感知差异。结果 63.43%的医院管理者与100.00%的政府管理者认为公立医院社会责任信息具有重要意义,医院管理者对制度环境压力的感知情况低于政府管理者,且对社会责任信息披露的潜在效益认识不足,公立医院管理者及政府管理者对负向信息的披露均存在较大顾虑。结论应通过强化制度环境压力、提高医院管理者对社会责任信息披露的认识、探索披露医疗相关负面信息的合理制度,提高医院管理者的披露意愿。Objective To explore the factors that affect the hospital managers’willingness to provide suggestions for the disclose of hospital social responsibility information.Methods Analyzing the perceived difference of institutional envi-ronment pressure and the impact on information disclosure between hospital managers and government regulators.Re-sults 63.43%hospital managers and 100.00%government regulators think that information disclosure is of great signifi-cance.Hospital managers’perception of institutional environment pressure and potential benefits is lower than that of government regulators.Both of them are concerned about the disclosing of negative information.Conclusion The pressure on the institutional environment should be strengthened,hospital managers’awareness be enhanced,and reasonable system for disclosure of negative information be explored to enhance the disclose willing of hospital managers.

关 键 词：社会责任 信息披露 公立医院 管理者 

分 类 号：R197.32[医药卫生—卫生事业管理]