A Study of Financial and Non-financial Information with Several Fee in Jappn

2022 Fiscal Year Final Research Report

• Project/Area Number: 17K04076
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Showa Women's University (2020-2022); Wako University (2017-2019)
• Principal Investigator: IDE KENJIROU (井出健二郎) 昭和女子大学, グローバルビジネス学部, 教授 (70267425)
• Project Period (FY): 2017-04-01 – 2023-03-31
• 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

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.

Free Research Field

経営学

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。