The financial accounting system of medical juridical persons in Taiwan
Date Issued
2006
Date
2006
Author(s)
Wu, Yi-Hsin
DOI
zh-TW
Abstract
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.
Subjects
非營利組織
醫療法人
not-for-profit organization
medical juridical persons
financial acounting
Type
thesis
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