Covaleski M A, Dirsmith M W
Healthc Financ Manage. 1985 Oct;39(10):64-72.
Because of the healthcare provider's increased financial accountability to the public, it is important that healthcare organizations take a more active interest in improving the disclosure policies of their financial activities. To do so, these providers must understand existing reporting requirements, become more actively involved in influencing financial reporting policies, and develop relevant, forward looking information to be communicated to internal groups such as the board of directors and the finance committee.
由于医疗服务提供者对公众的财务责任增加，医疗保健组织更积极地关注改善其财务活动的披露政策非常重要。为此，这些提供者必须了解现有的报告要求，更积极地参与影响财务报告政策，并制定相关的前瞻性信息，以便传达给董事会和财务委员会等内部团体。
