| 摘要: |
| 对责任会计的理论基础与内涵、体系设计、应用状况等方面进行文献回顾，同时总结了公立医院责任会计的研究现状，并对后续研究及应用等提出了建议。 |
| 关键词: 责任会计 公立医院 内涵 |
| DOI： |
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| 基金项目: |
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| Research Review and Revelation of Responsibility Accounting to Public Hospital Management |
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| Abstract: |
| The paper reviews responsibility accounting research：theoretical basis，connotation，system design，application status，and summarizes the research status of public hospital liability accounting，and puts forward some suggestions on follow-up research and application. |
| Key words: responsibility accounting,public hospital,connotation |
