A Study of the Accounting Treatments and Tax Issues for Public Hospitals

• Main Authors: Nei-Li Huang, 黃美麗
• Other Authors: Chiang-Liang Lin
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/antk33

碩士 === 中原大學 === 會計研究所 === 92 === The scales of most public hospitals are district or area based. The operation of public hospitals greatly depends on governmental subsidiary. When governmental finance viability gets worse, the challenge public hospitals face is more difficult than that of private ones. If public hospitals can not simplify the personnel and strengthen effective information connections of financial resources would hard to operating. So public hospitals must enhance production efficiency, service quality, cost control and enhance medical services. The study let us to understand the background, self-sufficiency of financial index and medical quality of public hospitals. And propose the improvement direction and in accordance to the countermeasure for public hospitals. The study to recompile the current financial statements and accounting of public hospitals. The purposes of the research are (1) to ensure which entities should be report in the same entity? (2) which approach to measure revenue and expense or expenditure in financial statements of public hospitals? (3) how to use GAAP to make usefulness of public hospitals’ financial report? (4) what are the differences between the accounting treatments of capital expenditure and long-term liability in Taiwan and U.S.