국립대학교병원의 의료회계처리 실태에 관한 연구- 고유목적사업준비금을 중심으로 -

Because hospital accounting system must be used as various analytical indexes including data of health insurance charge and policy, it is necessary to become transparent. But the application of reserve fund for essential business for current hospital accounting system can be recognized as evidence of earnings management for surplus avoidance, and it is able to impair the transparency of accounting. The purpose of this study is to research on the actual condition of domestic national university hospital accounting. It is served the 7 National University Hospital's accounting system, and suggests the new direction to improve the hospital accounting system. The results are summarized as followings. First, I find that most of hospitals reported net loss by utilizing reserve fund for essential business. This implies that they alter reserve fund to exaggerate accounting numbers. These opportunistic earnings management may impair the reliability of accounting information. The second, the current regulation of reserved fund for essential business should be revised into dealing with appropriation of surplus and closing adjustment of Corporate Income Tax Law is replaced with return adjustment. This paper contributes to suggest evidence that a hospital determines the level of net income using reserve fund for essential business. This paper provides several political implications to the tax authorities scheduled to conduct reserve fund for essential business.