醫療法規定醫療法人分爲醫療財團法人與醫療社團法人，在我國醫療體系有相當重要地位，醫療法特設專章規範醫療法人財務運作與主管機關監督內容，因此醫療法人有關財務運作有無符合法令，主管機關衛生署是否有效監督，影響國民健康與全民健保財務甚大。爲能提升醫療法人財務透明以及衛生署對於醫療法人能落實醫療法財務監督規範，本文爰就醫療法有關財務監督規定以及衛生署現行財務監督作業，有無改善之處提出檢討。 在醫療法方面，第34條建議增加委託會計師查核與財務公開規定，第46條增訂對於醫療財團法人擁有鉅額賸餘且無特定用途者每年支用於醫療救濟經費不得少於80%以善盡社會公益責任，另外爲使每年所編列醫療救濟與研究發展經費能夠明確且確實執行，由原條文提撥年度醫療收入結餘的計算基礎改爲按上年度醫療收入結餘數爲計算基礎。 衛生署財務監督作業方面，建議增訂醫療法人會計制度一致性作業要點與內部控制規定，使醫療法人有所遵循以增進其財務健全，另外爲使會計師查核簽證醫療法人財務報表，能適合醫療法人特性與滿足醫療法的要求，宜增訂會計師簽證醫療法人財務報表查核準則，並修訂衛生署財務審查小組審查要點以有效監督會計師查核簽證財務報表的允當性；另外，財務公開內容宜簡化以增進民眾了解進而提升民間監督效能。

Medical Corporation, separated into two types under Medical Care Act as either medical foundation constituted as a juristic person or non-profit medical corporation, has played a significant role in Taiwan health care system. Proper financial management of the Medical Corporation and effective supervision from the regulatory body are essential to the national health insurance system with further implication to our national health; therefore, a specific chapter is established in the Medical Care Act for this purpose. We studied the most current and relevant regulations related to Medical Care Act with the purpose to raise the financial transparency of the Medical Corporation and improve the regulatory supervising responsibility of Department of Health to the Medical Corporation. We suggest that Article 34 of Medical Care Act may add the outsourcing regulation of the auditing of Medical Corporation by Certified Public Account (CPA) and publication of the resulting financial status. For non-profit Medical Corporation that has accumulated huge profit without any specific expenditure planning from previous fiscal years, we also suggest adding in Article 46 that no less than 80% of the profit from previous fiscal year should be used for social medical aids to fulfill its social responsibility. To properly execute the expenditure for medical aid and research and development purpose, we recommend changing transferring estimated surplus from budgeted revenue into a separated account as the calculated base in the current article to the real surplus in the audited financial report from previous fiscal year. On the supervising operation side from the Department of Health toward the Medical Corporation, we suggest to establish the Standard Operation Procedure for Uniformity of Accounting System for the Medical Corporation as well as the Internal Auditing Guidance so that Medical Corporate could comply with it for healthier financial function. To better meet the special features of Medical Corporation and the requirement by Medical Care Act, there is a need to establish Guidance for the Certified Financial Report by CPA and to amend the current financial review committee (establish under Department of Health) guideline to legalize this certification process for more effective supervision. Contents of the public financial report should also be simplified to enhance the level of understanding to raise the supervising efficacy from the general public.