我國醫療法人財務會計制度之研究

Abstract

本研究之目的為探討台灣醫療法人財務會計制度。研究內容主要可以分為兩部分：前半部分析比較行政院衛生署提出之醫療法人財務報告編製準則草案與美國非營利組織一般公認會計原則規範。後半部以問卷調查全國39家財團法人醫院會計主任，試圖瞭解目前國內醫療財團法人財務會計處理現況、財務報表公開意願及其影響因素。 研究結果顯示，醫療法人財務報告編製準則草案與美國非營利組織一般公認會計原則規範大致相同。惟美國非營利組織一般公認會計原則對於捐贈之相關會計處理規範較為明確；又醫療法人財務報告編製準則草案適用於醫療財團法人及醫療社團法人，因此該草案包含適用於不同性質之財務報告格式。 問卷調查部分，根據22份有效問卷回函，各家財團法人醫院依循不同之會計準則來編製財務報告。因此財團法人醫院之財務報告欠缺可比較性。醫療法人財務報告編製準則的實行，可以使醫療法人財務會計制度更為健全。宗教性財團法人醫院傾向於認為該準則的實行會增加其營運成本且會洩漏其營運策略。 本研究建議為降低醫療法人財務報告編製準則推行之阻礙，主管機關可舉辦研討會，宣導並說明新制度之規範；另外建議醫療法人醫院會計主任不斷進修充實新知，方可運用新知使醫療法人之會計制度更加健全。

This thesis aims to discuss the financial accounting systems of medical juridical persons in Taiwan. This study can be divided into two main parts. The first part compares the draft of a statement of accounting processing principles for medical juridical persons proposed by the Department of Health (DOH) in Taiwan and generally accepted accounting principles of not-for-profit organization in the United States. The second part analyzes the survey results on the current financial accounting issues of medical juridical persons in Taiwan. The DOH principles and the USA principles are generally consistent, except for the DOH principles apply to both the endowment juridical persons and the corporation juridical persons. As a result, the DOH principles include different financial statement formats.Questionnaires were mailed to 39 accounting directors of medical juridical persons in Taiwan. Based on the 22 usable responses, the study obtains the following major findings. Medical juridical persons follow different principles to prepare financial statements. As a result, their financial statements lack of comparability. The implement of the DOH principles will improve the financial accounting systems of medical juridical persons. However, the religious hospitals tend to think that the implement of the DOH principles will increase their costs and reveal their confidential business strategies. We suggest the Depaetment of Health invite accounting directors of medical juridical persons to workshops to ease the implement of the principles. The accounting directors may update their accounting information constantly.