本研究洞察醫療法人財務報告越來越受重視,台灣會計制度採用國際會計準則(簡稱IFRSs)的趨勢與範圍越來越廣,明年參酌IFRSs編修之商業會計法即將適用,醫療法人財務報告遵循之《醫療法人財務報告編製準則》自2008年起迄今仍未修訂,引發研究其面臨台灣會計制度朝向IFRSs潮流下之適用性與可行性。 本研究經探討文獻與蒐集相關法規,歸納專家訪談結論後,發現國際會計準則雖未被直接要求適用於醫療機構或非營利組織,但IFRSs精神在重視資訊攸關性、重視資訊的完整性、重視資訊揭露性上,依醫療產業特性是可以參酌適用於固定資產、存貨、員工福利、收入與財務報表等部分章節。為使醫療法人之財務報告能發揮財務報表的主要品質特性:可了解性、攸關性、可靠性及比較性,《醫療法人財務報告編製準則》有編修之必要性,以配合國內會計制度之變革。
Due to the soaring expense of National Health Insurance in Taiwan, the operation of health organizations has been receiving greater scrutiny. The financial performance of medical and healthcare institutions has become a major public concern. The Regulations Governing the Preparation of Financial Reports of Medical Foundations in Taiwan have not been modified since 2008. However, Taiwan's Business Accounting Regulations are moving toward adopting the concepts of International Financial Reporting Standards (IFRSs) next year. In light of Taiwan’s trend to adopt IFRSs, the objective of this study is to examine whether or not it is also applicable and practical to adopt IFRSs for non-profit organizations, especially for Taiwan's medical foundations. Through literature review, extensive regulation comparison and expert interviews, this study finds that it is highly advisable that the medical industry should adopt the IFRSs convention, with benefits of understandability, relevance, reliability and comparability. This study also suggests that certain sections of IFRSs—including fixed assets, inventory, employee benefits, income and financial reports—are recommended to apply to medical foundations in order to resolve the public concern regarding Taiwan's healthcare expense.