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題名:醫療財團法人之防貪監督機制--以非營利與營利組織間之界線為核心
書刊名:刑事政策與犯罪防治研究
作者:胡雅雯
作者(外文):Hu, Ya-wen
出版日期:2018
卷期:17
頁次:頁11-18
主題關鍵詞:醫療財團法人貪腐非營利組織治理私人圖利關係人交易Medical care corporateCorruptionNonprofit organization governancePrivate inurementRelated party transaction
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:6
  • 點閱點閱:5
我國醫療法第46條規定,醫療財團法人之年度醫療收入盈餘,至少應有百分之二十以上用於醫療研究發展以及社會服務事項,可知其係為一非營利組織,盈餘使用應以公益及醫療服務目的為限,不得有圖利私人之行為發生。然而,近年來,許多大型醫療財團法人卻接連爆發財報黑幕與關係人交易等利益輸送疑慮。對此般掌控龐大醫療資源,並具廣泛社會影響力的醫療財團法人,現行法上,卻始終缺乏相應密度的法規予以制衡,主管機關之外部監督亦有失能之虞。外部監督機制的不足,亦將弱化內部監督機制的自律誘因。公益性的非營利組織極可能會淪為關係人生財之工具,醫療貪腐問題相應而生。醫療財團法人防貪監督機制若無法發揮效能,其所造成的影響層面,除了醫療資源的浪費,更可能導致醫療服務品質的降低,進而危害病患安全與我國公民之健康。是故,本文首先將針對我國醫療財團法人之貪腐問題,分析其內外部監督機制是否能有效防止弊端;並藉由訪談醫療實務領域人士,對現況下之貪瀆不法行為與防貪監督機制之運作進行實證研究。本文亦將輔以比較美國非營利醫療機構之治理實務與法規概況,希冀能對我國醫療財團法人防貪監督機制之建立,提出未來之立法建議。
According to Article 46 of Medical Care Act, medical care corporate shall allot at least twenty percent of the annual medical care income for medical research and development as well as community services. As a nonprofit organization, medical care corporate is committed to serving the public benefit, and its net earning shall not inure to the benefit of any individual. Recently, however, many medical care corporates were involved in fraudulent financial reporting, improper self-dealing and related party transactions scandals. The core issue remains that medical care corporates possess large amounts of medical resources and tremendous social impact, yet the government takes a comparatively loose regulatory approach. The corruption in healthcare sector results in medical waste, affecting the performance of the healthcare system and the quality of medical care. Without establishing an effective external supervision mechanism, the incentives for medical care corporates to exert self-control would certainly be reduced. Consequently, nonprofit organization may operate for the benefit of related parties and against public interest By comparing the governance of nonprofit healthcare organizations in the United States, this thesis aims to analyze the legal nature of medical care corporate, and the effectiveness of internal and external supervision mechanisms to prevent corruption in medical care corporates. Moreover, in order to integrate practice with theory, this thesis also conducts empirical research by interviewing professionals in the healthcare industry to examine the corruption issues in medical care corporates more comprehensively. Through the research in theory and in practice, this thesis would like to provide useful and practical suggestions for future law amending to establish sound anti-corruption supervision mechanism in medical care corporate.
期刊論文
1.林志潔(20120400)。貪污犯罪檢舉人之保護與獎勵--以廣義的貪污共犯為核心。月旦法學,203,136-166。new window  延伸查詢new window
2.吳德華(20140300)。美國非營利組織課稅制度之探討--以內地稅法§501(c)(3)組織為例。高大法學論叢,9(2),177-181+183-233+235-238。new window  延伸查詢new window
3.Lundqvist, Hanna(2012)。Health Care Fraud。Am. Crim. L. Rev.,49。  new window
圖書
1.Harris, Dean M.(2003)。Contemporary Issues in Healthcare Law and Ethics。  new window
2.Internal Revenue Servs(2014)。Compliance Guide for 501(C)(3) Public Charities。  new window
其他
1.醫療財團法人歷年財務報表,http://dep.mohw.gov.tw/DOMA/cp-3175-15984-106.html。  延伸查詢new window
2.Dep't of Health & Human Servs.,Dep't of Justice(2017)。Health Care Fraud & Abuse Control Program Ann. Rep. For Fiscal Year 2016,https://oig.hhs.gov/publications/docs/hcfac/FY2016-hcfac.pdf。  new window
3.Disqualified Persons,https://www.irs.gov/charities-non-profits/privatefoundations/disqualified-persons。  new window
4.Internal Revenue Service。Form 990, Return of Organization Exempt From Income Tax,https://www.irs.gov/pub/irs-pdf/f990.pdf。  new window
 
 
 
 
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