医療法人の寄附金収入の会計処理に関する一考察 : 公益法人会計基準・社会福祉法人会計基準・アメリカSFASとの比較研究を踏まえて

URI http://harp.lib.hiroshima-u.ac.jp/hirokoku-u/metadata/4642
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Title
医療法人の寄附金収入の会計処理に関する一考察 : 公益法人会計基準・社会福祉法人会計基準・アメリカSFASとの比較研究を踏まえて
Title Alternative
A study of Accounting Treatment of Revenue Donations in Medical Corporations
Author
氏名 大塚 良治
ヨミ オオツカ リョウジ
別名 Otsuka Ryoji
Subject
医療法人
寄附
医療法人会計基準
Abstract

In this paper, we studied accounting treatments of revenue donations in medical corporations. First, characters of hospitals have been examined. Although hospitals in Japan are not-for-profit organizations, actually retained earnings are distributed to financial subscribers in dissolution of medical corporations. The reformation of healthcare system has affected accounting treatments of revenue donations in medical corporations. We have examined accounting treatments of revenue donations in medical corporations. Additionally, we have studied accounting treatments of revenue donations in social welfare corporations, public-interest corporations, and Statement of Financial Accounting Standards(SFAS). In Japan, although entities other than medical corporations are also management hospitals, each accounting treatments of revenue donations in each accounting standards lead different consequences of medical corporations, social welfare corporations and public-interest corporations. Presently, the accounting standard of medical corporations have not been established. We must study establishing rules of accounting treatments of revenue donations in the accounting standard of medical corporations.

Journal Title
広島国際大学医療経営学論叢
Issue
2
Spage
27
Epage
36
Published Date
2009/03/31
Publisher
広島国際大学医療福祉学部医療経営学科
Language
jpn
NIIType
Departmental Bulletin Paper
Text Version
出版社版
Old URI
Set
hirokoku-u