論醫療社團法人對醫務管理的影響

目的：對於醫務管理階層而言，醫療法修法的最大之變革即在於增加了「醫療社團法人」的經營模式，由於兩百床以上之和立醫療機構有改制的強制性，況且至少已有十九家和立醫療機構已陸續通過衛生署之設立許可或登記，故對於相關醫療機構之醫務管理同仁必然產生不小的影響，了解醫療社團法人相關法規與後續法人的實際運作，似已成爲醫務管理者當務之急。方法：本文試著從醫療法律與醫務管理兩者的角度來加以詮釋，除了深入闡釋醫療相關法律、衛生主管機關之法令與公告，更廣泛參酌民法、商事法、財稅法規與相關函釋，希望能由法律管理面、財務管理面及行政管理面，進而詳細剖析「醫療社團法人」此一制度對於當今醫療法律與醫務管理之影響。結果：首先於醫務管理面上，先略述改制醫療社團法人的實益與改制法人的相關步驟，次於法律管理面上，論及法人設立後於醫務管理實際操作上所將遭遇的困難，舉凡社員資格、權利義務，社員總會、董監事會的運作與制衡機制，並於財務管理面上討論法人的財務操作與會計稅務，最後並於行政管理面上論及法人的合併、歇業、停業與消滅及衛生主管機關的監督與行政管制。結論：除了醫療機構法人化外，其他專業機構（如律師、會計師或建染師事務所）亦爲迎戰大型企業全球化、法律關係複雜化與損賠責任巨大化，使得專業機構的法人化確已成爲當今時勢所趨。在「醫療社團法人」提供和立醫療機構關於永續經營、有限責任及籌資條件等機會後，相信其醫務管理者必能將心力持續投注在提昇醫療品質與病人權益上，並締造醫病雙贏的新局。

關鍵字

醫療法人；醫務管理；社團法人；醫療法

並列摘要

Objectives: The greatest amendment of Medical Care Act lies in the new operation model of Medical Corporation Aggregate, which will impose a remarkable impact on present healthcare management. Due to the compulsory regulations to compel the private medical organizations of more than 200 beds into Medical Corporation Aggregate, at least 19 private medical organizations have proceeded to receive registrations or permissions by the Department of Health. The understanding of the actual operation procedure of Medical Corporation Aggregate and its relevant regulations should become the present priority for the staffs of healthcare management. Methods: In order to interpret in the perspectives of medical law and healthcare management, besides researching and discussing the medical laws, relevant regulations and executive orders, it also refers extensively on civil laws, commercial laws and property tax regulations. Hoping to involve a detailed look at the influence of Medical Corporation Aggregate on healthcare managements more clearly from legal, financial and administrative aspects. Results: In regards to the aspect of management, firstly, we explain the actual benefits of the Medical Corporation Aggregate and the relevant steps of reforming system. Next, on the legal aspect, explain the issues of qualifications, rights and obligations of the shareholders, the operation of the board of directors, the mechanism of check-and-balances in the actual operation and administration. Finally, in addition on the aspects of administrative management, explain the financial and accounting tax issues, as well as the administration regulation and competent control by Department of Health. Conclusions: Medial Corporation Aggregate involves actual impacts on healthcare managements. Other professional organizations, including lawyers and accountants, have also hastened to reform the judicial person in order to limit the complex legal responsibilities as in the present trends. This new operation model offer opportunities to administrative longevity, limited liability and favorable terms of raising funds will continuously promote our medical medicals organizations and patients.