공익법인회계기준의 보편적 적용방안에 대한 연구 ：의료기관회계기준을 중심으로

[Purpose] The government prepared and announced accounting standards for public interest corporations to improve transparency and comparability of accounting of public interest corporations. Most public interest corporations prepare financial statements in accordance with accounting standards for public corporations. However, many of public interest corporations such as medical institutions and private educational institutions do not follow the accounting standards for public corporations. Therefore, as a way to make the public interest corporation accounting standard function as a universal accounting standard for public interest corporations, we analyze the differences between the public interest corporation accounting standards and the medical institution accounting standards that are applied as exception rules. [Methodology] To achieve the research purpose, we compare the commonalities and differences between public interest corporation accounting standards and medical institution accounting standards. Through this process, we derive a plan to overcome the differences. [Findings] To overcome the difference between public interest corporation accounting standards and medical institution accounting standards, the financial statements and net assets of medical institutions should be prepared in the same type as public interest corporation accounting standards. Also, it is proposed to change the accounting of medical institution accounting standards to be displayed in the public interest business sector and other business sectors. It is desirable to account for the advance payment for medical equipment acquisition as an asset under construction. At the same time, medical receivables should be set as provisions for bad debts and amortization based on reasonable experience rates. [Policy Implications] To harmonize the public accounting standards and the medical institution accounting standards, it is necessary to improve the comparability of non－profit organizations by first applying the high－level public accounting standards, rather than applying each standard separately. Furthermore, the non－profit accounting standards should be reorganized to apply the public interest accounting standards as accounting standards for the non－profit corporations, and detailed standards reflecting the specificity of each field should be prepared and operated.