2018 Fiscal Year Final Research Report
A study for the construction of consolidated accounting system for medical service corporation groups
| Project/Area Number |
17K18052
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
Hygiene and public health
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| Research Institution | Wako University (2018)
International University of Health and Welfare (2017) |
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Principal Investigator |
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| Project Period (FY) |
2017-04-01 – 2019-03-31
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| Keywords | 医療法人 / 連結会計 / 診療報酬 / メディカル・サービス法人 / 非営利法人会計 |
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| Outline of Final Research Achievements |
The purpose of this study is to construct a consolidated accounting system to reveal financial conditions for medical service corporations' groups. Recently, corporate medical corporations operates not only medical services but also other services to improve their profitability and to profit those medical service corporations' owners. A consolidated accounting system helps to bring their self-motivated frauds before the public. In a consolidated accounting system for medical service corporations, the scope for consolidation should be determined by the article for interest parties prescribed in "Medical Service Law."
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| Free Research Field |
会計学
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| Academic Significance and Societal Importance of the Research Achievements |
従来より，医療法人会計に関する研究は，医療機関または医療法人の経営管理の観点から行われることが多く，これを財務会計の立場から行っているものは多くない。2016年の「医療法人会計基準」を皮切りとして，今後，一般の医療法人に対しても社会的な説明責任の観点から財務報告が求められるようになる可能性は多分にある。本研究に対しては，このような背景のもと，今後，この分野における研究がすすめられていくにあたっての基礎資料としての役立ちを期待できる。
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