사립대학 부속병원의 임상교원인건비 원가배분에 관한 연구

초록

The purpose of this paper is to review the relevant rules and regulations and investigate proper sharing of expenditures payment and expenses recognition between School Expenses Accounts and Affiliated Hospital Accounts in the private university, with special focus on the payroll of the clinical faculty and the overhead costs related to medical facilities and equipments. Another issue of this paper is about the proper conditions for General Business Accounts of the juristic person to divert revenues or property that belongs to Affiliated Hospital Accounts. External auditor's responsibility regarding the improper sharing or allocation of the above mentioned payroll and overhead costs between the two accounting units of school are also addressed in this paper. This paper is employing the typical two steps of survey research: the logical reasoning and the objectification. The 18 detailed arguments have been derived from the four research issues. And the tentative positions, as deemed legal or reasonable, for these 18 arguments have been drawn through the review of the related laws and regulations including the Private School Act and it’s Presidential Decree, the Special Rules on the Regulations of Finance and Accounting of the Private Schools, the Detailed Preparation Method of Financial Statements, the Precautions on the Items to be Confirmed other than the Audit of the Financial Statements(examples). To verify and objectify the above deductions, the expert opinions have been sought from 25 accounting professors and 25 practicing CPAs. From the issue of proper sharing of payroll and overhead expenditures payment six arguments(and temporary answers) have been derived, including the lawfulness of full payment of payroll by School Expenses Accounts and ex-post settling-up(unlawful) and reporting this matter as unlawful(report). The issue of rational payroll costs allocation has seven related arguments(and temporary answers) like the non-conformity with GAAP of over-payment of payroll by School Expenses Accounts(non-conform), the violation of the matching principle due to the revenue diversion into Legal Person Accounts in ex-post settling-up process of payroll(violation), and modifying the auditor’s opinion because of the these matters(modify). With regard to the issue of illegitimate diversion of the revenue from School Accounts to General Business Accounts, the following 5 detailed arguments(and temporary answers) are derived: the unlawfulness of the legal person’s diversion of window-dressed fraudulent income of the hospital by improper payroll allocation(unlawful), reporting the preceding matter as unlawful(report), the unlawfulness of the legal person’s override in compilation and execution of Affiliated Hospital Accounts(unlawful), reporting the legal person’s diversion of overstated hospital income by improper payroll allocation(report), the lawfulness of the legal person’s transfer-in of true hospital income attained with proper payroll allocation and investment and transfer-out of it into School Expenses Accounts(lawful). The survey results shows that the argument of unlawfulness of full payment of payroll by School Expenses Accounts and ex-post settling-up has the lowest approval rate 0.68, and the argument of the unlawfulness of override of legal person of school in compilation and execution of Affiliated Hospital Accounts the next lowest rate 0.80. Except for these two, all other arguments show the approval rate of 0.84~1.00, meaning the absolute majority of respondents are agreeing with the tentative positions about all the arguments related to the 4 issues. The approval rate about the direct working or operating hours as being an only available rational joint cost allocation basis has turned out 0.96 and 1.00 respectively. The experts’ opinion has shown the significant differences of approval rate for some arguments between the Professor and CPA respondents. These differences are presumably to be reflecting the self protecting response biases of some practicing CPAs that have had experiences of auditing the university accounts with affiliated hospital. The opinion survey of Accounting experts on the tentative positions drawn from the review of relevant rules and regulation about the concerned issues related to the university-affiliated hospital implicates that the payroll of the clinical faculty and the overhead cost from clinical facilities and equipments need to be properly shared, paid, and recognised as expenses based upon the direct working or operating hours, and matched with their respective revenue in School Expenses Accounts and Affiliated Hospital Accounts.

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