The Innovative Research of Financial Accounting System in Health Care Reform

This article based on common property right theory and information asymmetry theory, taking the system innovation as the starting point, has proposed the establishment of a unified financial framework for the tripartite: hospital, medical insurance institution and insurants. It´s recommended to put the disease entities as the core unit of information to disclosure medicare accounting information, in order to solve the information asymmetry, adverse selection and moral hazard between the tripartite. Covering medicare tripartite, the medicare financial framework can guide the development specific accounting system, to solve the problem of unified system. To strengthen the research of special and general quality characteristics of medicare accounting information, so as to guarantee the standardization of information, to improve the quality of accounting information.