我國醫療機構公司化之探討

Medical Institutions Corporatization in Taiwan

林明正(Ming-Cheng Lin)

指導教授 ： 白佳原

中山醫學大學/健康管理學院/醫療產業科技管理學系碩士班/碩士(2016年)

摘要

我國醫療機構中，以私人醫院較多。因93年修訂的醫療法增設了醫療社團法人，給予私人投資的醫療機構或私立醫院改制時，除了醫療財團法人，也可選擇或改制成醫療社團法人，讓私人投資醫療機構可以集資，可獲利分紅及移轉持股更能有永續經營的機會。
本研究從現行法律對比兩種不同醫療法人，醫療財團法人及醫療社團法人，從申請設立、組織管理、財務稅賦制度及投資盈餘分配來探討兩類法人之差異。
進一步探討私人資金投入醫療機構在期望獲利分紅及永續經營前提下，比較醫療社團法人和公司化對私人投資醫療機構之差異及影響。
最後從不同醫院實際案例的討論，來建議私人醫院如何改制及建議政府主管機關適度降低醫療社團法人設立門檻，給予醫療社團法人更多稅賦優惠，能有較多的營利性誘因，讓私人醫療機構得以順利改制並成長及永續經營，減少政府公家部門投資成本，達到醫療資源均衡發展及私人醫療機構在世界上的競爭優勢。

關鍵字

醫療機構 ； 醫院 ； 醫療財團法人 ； 醫療社團法人 ； 公司 ； 醫療法 ； 私校法

並列摘要

Most of medical institutions in Taiwan are private hospitals and over the revision of medical law in 2004, enlisting medical Care Corporation as medical institution, if private investment for medical institutions or private hospital system converted into Medical Juridical Persons, they can also be Medical Care Corporate, or the new addition, Medical Care Corporation which is granted with opportunities to raise funds, get available interest and dividend, transfer of shares and develop sustainability in operation.
In this study, two different existing legal Medical Juridical Persons, Medical Care Corporate and Medical Care Corporation, are compared, in aspects of the application for the establishment, organization and management, financial investment tax system and the distribution of profits, to explore the differences between two types of legal entity.
Along with above, further explore on private funding of medical institutions in desired profit dividends, under the premise of sustainable development, Medical Care Corporation and Corporatization, is made to compare the differences in private investment of medical institutions and its influence.
Finally, we discuss actual cases from different type of hospital, with purpose of recommending private hospitals on how to restructure and government agencies on how to moderately reduce the setup threshold for Medical Care Corporation, so as to let Medical Care Corporation have more tax concessions and profit incentives, to make private medical institutions reform and grow sustainably. In return, it could reduce government public sector investment cost, achieve balanced development of medical resources and enhance competitive edge of private medical institutions in Taiwan to the world.

並列關鍵字

Medical Institutions ； Hospitals ； Medical Care Corporate ； Medical Care Corporation ； Companies ； Medical Law ； Private School Law

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