2018 Fiscal Year Final Research Report
The impact of accounting methods on hospital management reform -Public hospital organization reform in Japan and Germany-
Project/Area Number |
15K03780
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Multi-year Fund |
Section | 一般 |
Research Field |
Accounting
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Research Institution | Prefectural University of Kumamoto |
Principal Investigator |
MORI Michiyo 熊本県立大学, 総合管理学部, 教授 (50220025)
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Co-Investigator(Kenkyū-buntansha) |
河谷 はるみ 九州看護福祉大学, 看護福祉学部, 准教授 (90399767)
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Project Period (FY) |
2015-04-01 – 2019-03-31
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Keywords | 資本(純資産)の部 / 利益準備金 / 経営指標 / 運営費負担金対収益率 / 不良債権比率 / 資本不足比率 / 組織再編 / 地方独立行政法人化 |
Outline of Final Research Achievements |
Medical cost increases as societies age have generated financial deficits in Japan and Germany, which both have adopted universal health care coverage. Yet while public medical institutions have depended until now on government funding, as societal aging accelerates, public finance schemes must be improved. The governments in both countries have begun reforming public medical institutions in order to support aging future societies. In particular, reforms comprise local medical, welfare and nursing care provisions. Though government policies for hospital management reform in the two countries are similar, cooperation among medical institutions has advanced in different ways. This research analyzes relationships among organizational and accounting systems in system privatization, medical service corporatization, and non-profit organizational administration.
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Free Research Field |
会計学、財務会計、公会計
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Academic Significance and Societal Importance of the Research Achievements |
我が国の公立病院(自治体病院)の公立病院改革は、地域の過疎化する地域医療完結型に向けて、医療及び福祉・介護の連携ネットワークに進むなかで、本研究は公立病院の組織再編の一つである地方行政独立法人化の現状を分析している一方、地法人化を選択しない、地方公営企業法の財務一部適用から全部適用に移行する公立病院の組織の見直し及び経営改善に寄与する経営の効率化への方向性を示すものとして社会的意義がある。 この財政健全化を基盤とした公立病院改革は、ドイツの公的医療機関の会計制度をとおして、「資本(純資産)の部」に焦点をあてて、理論よりも「企業会計の政策的な会計処理」が優先されていることを明らかにした。
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