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医療法人による「関係事業者との取引の状況に関する報告書」における情報開示の現状と課題 ： 第7次改正「医療法」施行初年度の開示状況調査をもとに
https://wako.repo.nii.ac.jp/records/4941
https://wako.repo.nii.ac.jp/records/49410c4236da-0935-4254-8828-f7c35db8c1b9
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
wk5423-08.pdf (881.0 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2022-05-23 | |||||
| タイトル | ||||||
| タイトル | 医療法人による「関係事業者との取引の状況に関する報告書」における情報開示の現状と課題 ： 第7次改正「医療法」施行初年度の開示状況調査をもとに | |||||
| タイトル | ||||||
| タイトル | Issues in Accounting Disclosure Regulations on Transactions with Related Entities Made by Japanese Medical Service Corporations : Based on the Survey on “Reports on the Status of Transactions with Related Parties” Submitted by Medical Service Corporations in the First Year of Enforcement of the Seventh Amendment to the Medical Service Act of Japan | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 医療法人 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 第7次改正「医療法」 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 関係事業者との取引の状況に関する報告書 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 開示主義 | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 著者 |
海老原, 諭
× 海老原, 諭 |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | This study aims to identify issues in accounting regulations to prevent unjustified flows of money in the transactions Japanese medical service corporations make with related parties. The Japanese government has required the submission of the report on the status of transactions with related parties of medical service corporations since the fiscal year that began after April 2, 2017. In introducing the requirements, the government did not provide necessary and sufficient guidance. Since Japanese medical service corporations do not have sufficient accounting staff, it appears difficult to comply with the requirements in such situations. In this study, I collected reports from medical service corporations from all prefectures used by Medico Search provided by Neostage Co., Ltd. The results are follows: （1） medical service corporations seem to be confused regarding which content should be included in specified form items; （2） the availability of support on how to prepare the report seems to vary by prefecture; （3） some prefectural governments seem to support hiding information that leads to identifying related parties. The Japanese nationa government should not leave those situations to prefectural governments. Rather, it should take the lead to reveal and correct unjustified flows of money in the transactions those medical service corporations make with related parties. | |||||
| 書誌情報 |
和光経済 en : Wako Keizai 巻 54, 号 2.3, p. 9-26, 発行日 2022-03 |
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| 出版者 | ||||||
| 出版者 | 和光大学社会経済研究所 | |||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 02865866 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AN00258120 | |||||
| フォーマット | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | application/pdf | |||||
| 著者版フラグ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
