A Study of Financial and Non-financial Information with Several Fee in Jappn
| Project/Area Number |
17K04076
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Showa Women's University (2020-2022)
Wako University (2017-2019) |
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Principal Investigator |
IDE KENJIROU 昭和女子大学, グローバルビジネス学部, 教授 (70267425)
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| Project Period (FY) |
2017-04-01 – 2023-03-31
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| Project Status |
Completed (Fiscal Year 2022)
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| Budget Amount *help |
¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2019: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2018: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2017: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | 医療経済実態調査 / 介護経営実態調査 / 障害サービス経営実態調査 / 診療報酬 / 介護報酬 / 障害サービス報酬 / 障がいサービス事業経営実態調査 / 診療報酬改定 / 実態調査 / 財務情報 / 非財務情報 / 報酬制度 / 障害報酬 / 財務諸表 / 経営実態調査 / 病院会計準則 / 会計学 / 財務会計情報 / 診療報酬制度 / 介護・障害報酬制度 |
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| Outline of Final Research Achievements |
The following have been achieved two points. One is that it has become possible to identify the similarities and differences between medical service fees, nursing care fees, and disability service fees on through surveys and reports provided by the Ministry of Health, Labour and Welfare, among others.
The other is the economic and management surveys and researches on the revision of medical service fees, nursing care fees, and disability service fees. There are many institutions and offices for medical care, nursing care, and disability. In addition, they are operated under the founding body and parent body, and there are differences in accounting standards. Justification is secured, but comparability leaves room for consideration. This is a major achievement of this research and is expected to be discussed in the future.
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| Academic Significance and Societal Importance of the Research Achievements |
本研究は、診療報酬・介護報酬そして障害サービス報酬の3つの報酬制度にかかわり、その改定のベースとなる経済実態調査・経営実態調査の共通点や特異点を明らかにすることを主目的としています。とりわけ調査客体が行政調査依頼の増加に負担を感じることがアンケート調査やヒアリング調査から明らかになっています。負担軽減を模索することで社会的な意義や効果は大きいと感じています。
また、共通点は整理し簡素化する一方、それぞれの報酬ごとの特徴点は重点的に重きを置く必要もあります。一律な項目ではなく、濃淡を明らかにすることで、それぞれの報酬の意義はクローズアップされ、学術的にも有意味なことと考えております。
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Report
(7 results)
Research Products
(7 results)
