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NTIS 바로가기병원경영학회지 = Korea journal of hospital management, v.22 no.2, 2017년, pp.1 - 16
오승민 (한국조세재정연구원) , 이진형 (성균관대학교 경제학과)
1) Purpose: The goal of this study is to examine the association between independent external financial audits and uncompensated care. Not-for-profit hospitals are required to provide uncompensated care in return for tax exemption. These tax exemption benefits are applied to all activities that cont...
핵심어 | 질문 | 논문에서 추출한 답변 |
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미국에서 무보험자들을 위해 병원은 어떤 역할을 했는가? | 특히 실업자임에도 공공부조를 받지 못하는 상황에 처하면 아무런 의료보험이 없어 병원비를 감당하기 힘들어 치료를 포기하는 경우가 있기 때문에, 일명 의료복지사각지대에 처하게 된다. 이런 무보험자들을 위해 병원은 미보상진료(uncompensated care)를 제공하여 지역의 빈민계층을 돌보았고, 이는 병원이 사회에 제공하는 가장 명확한 공공재라 볼 수 있다[1]. 미보상진료는 미국의 의료공공부조가 생기기 전부터 지금의 비영리병원의 시초가 된 자선병원의 활동으로 오랜시간 미국 의료복지의 한 축을 담당해왔다[2, 3]. | |
독립외부회계감사는 무엇을 평가하는가? | 독립외부회계감사(independent external financial audit)는 외부감사인이 단체의 재무상태와 회계장부를 통한 단체운영에 대한 전반을 평가하여, 재무제표가 지닌 재무정보의 신뢰성을 감사의견을 통해 나타낸다. 병원도 독립외부회계감사를 통해 감사받은 재무제표(audited financial statement)를 공표하여 재무정보의 신뢰성을 제고할 수 있다. | |
영리병원에 비해 비영리병원은 독립외부회계감사 여부에 따라 어떤 양상을 보이는가? | 패널분석결과를 살펴봤을 때 비영리병원과 영리병원의 독립외부회계감사 여부가 미보상진료에 영향을 미친다는 유의한 결과가 나왔다. 운영주체별로 약간의 차이가 있긴 하지만, 비영리병원의 경우 감사를 실시하였을 때 면세혜택에 따른 책무를 더 많이 수행하려는 모습을 보인다는 것을 알 수 있었다. 공공부조 혜택을 받을 만큼 빈곤층은 아니지만 병원비를 지불할 만큼 소득은 없는 사람들, 즉 복지사각지대에 놓인 사람들에게 비영리병원은 미보상 진료를 제공하며 정부가 채워주지 못하는 부분을 충족시키며 ʻ비영리ʼ단체로서 사회적 역할을 수행한다. |
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