| Summary: | 碩士 === 中原大學 === 會計研究所 === 92 === The role and the functions of non-profit organizations vary with various national conditions, therefore; non-profit organizations contain many groups, including <a href="http://www.ntsearch.com/search.php?q=schools&v=56">schools</a>, hospitals, foundations, and religious groups, etc. Foundation private hospitals are traditionally taken as non-profit organizations; so that <a href="http://www.ntsearch.com/search.php?q=government&v=56">government</a> usually gives them the preferential benefit of <a href="http://www.ntsearch.com/search.php?q=taxes&v=56">taxes</a> reduces in order to encourage them in their private establishment to push them to be public properties’ providers. Following by the change of times, the public profit’s role played by foundation private hospitals become vaguer and vaguer, so that on the one hand, they are used by some <a href="http://www.ntsearch.com/search.php?q=people&v=56">people</a> with specific purposes for the means to evade <a href="http://www.ntsearch.com/search.php?q=taxes&v=56">taxes</a>, on the other hand, as the part of non-profit organizations <a href="http://www.ntsearch.com/search.php?q=accounting&v=56">accounting</a>, foundation private hospitals <a href="http://www.ntsearch.com/search.php?q=accounting&v=56">accounting</a> has no consistent practices for lack of relative <a href="http://www.ntsearch.com/search.php?q=accounting&v=56">accounting</a> and audit principles. It’s urgent to adapt requisite steps to face the problems which are becoming more and more serious about the <a href="http://www.ntsearch.com/search.php?q=accounting&v=56">accounting</a> and the <a href="http://www.ntsearch.com/search.php?q=taxes&v=56">taxes</a> affairs of foundation private hospitals.
Nowadays in Taiwan, there are many differences among the <a href="http://www.ntsearch.com/search.php?q=accounting&v=56">accounting</a> processing and the statements expression of each types of foundation. These differences also exist among the same types. The users of <a href="http://www.ntsearch.com/search.php?q=accounting&v=56">accounting</a> reports of foundation private hospitals consist of the inner ones (managerial groups, and board of directors, etc.) and the outer ones (sponsors, authorities concerned, creditors, and the masses, etc.) The inner managerial groups mainly evaluate inner managerial achievements, and supervise if hospital services function according to their original objectives in order to achieve goals efficiently. Besides, the outer users will ask hospitals to publish important financial information so as to realize the charge’s rationality of financial information and to evaluate each dollar’s service benefits to appraise achievements. For these reasons, foundation private hospitals must offer useful financial reports or information according to users’ demands.
With people’s more and more <a href="http://www.ntsearch.com/search.php?q=medical&v=56">medical</a> services’ needs, the governments of various countries provide the preferential benefit of <a href="http://www.ntsearch.com/search.php?q=taxes&v=56">taxes</a> reduces to persons or enterprises in order to encourage them to establish the non-profit originations like foundation private hospitals on the basis of the idea “giving society what you get from it”. But some <a href="http://www.ntsearch.com/search.php?q=people&v=56">people</a> with specific purposes take use of this kind of benefit to achieve their selfish goals instead of the publics by evading large number of <a href="http://www.ntsearch.com/search.php?q=taxes&v=56">taxes</a>. What they did have broken the fair principles of <a href="http://www.ntsearch.com/search.php?q=taxes&v=56">taxes</a>. The thesis will not only discuss the various types of taxes’ malpractices created by the reasons of the preferential benefit of <a href="http://www.ntsearch.com/search.php?q=taxes&v=56">taxes</a> reduces, and the disadvantages of relative taxes’ policies, but also the relative measures of the United States about the preferential benefit of <a href="http://www.ntsearch.com/search.php?q=taxes&v=56">taxes</a> reduces for foundation private hospitals, for the purpose of providing the authorities concerned directions to set up laws and policies.
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