A Study on the Significance and Verification of Corporate Accounting Treatments on Not-for-Profit Organizations-Focusing on Autonomic Hospitals-

这项研究解决了医院会计的问题，其中公司会计处理方法已经到位。我与企业界和科研人员进行了交流，对239家医院进行了问卷调查（回收率31%），撰写了调查报告，并将调查结果反馈给回复者，阅读了文献。通过研究过程，我可以总结出两点：1）该方法有助于提高医院会计的透明度。2)但是，这种方法并不一定能提高医院的管理效率，如何将收付实现制与权责发生制相结合是今后研究的重点。

This research addresses the issue of hospital accounting into which a method of corporate accounting treatments is already in place. I exchanged ideas with businessmen and researchers, surveyed 239 hospitals by questionnaire(rate of collection 31%), wrote a report, and returned findings to replier) and read literature. Through the course of research, I can summarize the findings in two points : 1) the method helps to increase transparency of hospital accounting. 2) the method doesn't always help to improve the hospital management efficiency.Future studies will focus on developing new way on how to connect management practice using cash based accounting with accounting practice using accrual based accounting.