The Quality of Financial Report in Juridical Person Entity

• Main Authors: Hsueh-Sheng Chang, 張學聖
• Other Authors: Sing-Chew Tam
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/24671379886761428207

碩士 === 國立陽明大學 === 醫務管理研究所 === 95 === Abstract Background：After the carryout of Global Budget Payment System by Bureau of National Health Insurance since July 2002，contentions between hospitals become more fierce，the management and operation method must beyond any of business models. Since the conscience of consumers flying high，requests were called frequently by Funds of Medical Reform to have government hygiene organizations disclose financial reports of hospitals of juridical person and let the information of Health Insurance transparent. Except convey achievements of management and deployments of medical resources, basically financial reports can provide critical information, let staffs of hospital management level, government organizations and outside users consult, and furthermore cited as data resources of research and investigation and basis for allocation of medical resources, all of which have great influence and cannot be disregarded. Objectives：1. Investigate the origins of the editing criteria for financial reports of the medical juridical person and analyze and compare the editing criteria and framework norms for financial reports of the hospitals of juridical person (proclaimed by the Department of Health—DOH ) and generally acknowledged accounting norms for American nonprofit organizations.2.Understand current situations of financial accounting of domestic medical juridical person and their influential effects. Results：1. According to the editing criteria of financial reports for medical juridical person from DOH, we know if medical juridical person disclose their financial reports, they can let their management condition transparent, and after 2006, all of them must completely follow the criteria to editing their balance sheet, revenue and expenditure balance sheet, net value variation sheet, and cash flow sheet. 2. There are little differences of financial reports editing criteria between medical juridical person and American nonprofit organization, but the accounting item definitions of American 5 nonprofit organization are more detailed, and ours investment restrictions are more stringent than those of American nonprofit organization. 3. From financial accounting process status and influential effects of domestic medical juridical persons, we get (1) Superintendent of accounting graduated from graduated or undergraduate schools of accounting are 57.89% and 63.16% respectively. (2)The quality of accounting information and serviceable identities of medical juridical persons before editing criteria of financial reports proclaimed are 100 % agreement, 78.95% to 84.21 % respectively,（3）The entire identity before editing criteria financial reports proclaimed of the medical juridical person is 68.42%.（4）The cognition levels of comparative principles, critical principles, understandable principles, special professional principles are57.89% agreement, 5.26%, 5.26% to 31.58%, 31.58% to 36.84% respectively.