• Journal of Digital Convergence
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• v.11 no.11
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• pp.463-470
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• 2013

The objective of this study is to compare hospital performance between Local Government Hospitals and General Hospitals. To compare the result of the financial performance between two groups, there were significant differences in current ratio, Fixed ratio, total assets turnover, personnel expenses to gross revenues, management expenses to gross revenues, return on assets, operating margin. The significant impact relations of ROA(Return on Assets) were formed the total assets turnover, salaries, material costs, administrative expenses. Although two groups are the similar beds, most of LGH are in the red so the managers and local government must consider the financial efficiency of LGH.

• Journal of Digital Convergence
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• v.9 no.4
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• pp.41-50
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• 2011

This study supports the introduction policy of the MSO and Profit-making corporation by reviewing, and is intend to reviewing the analysis of policy measures activation in the digital age. The Medical industry is changing at a fast pace, and it is becoming fierce, In that flow, our nation has been giving efforts to the Medical industry in its bot qualitative growth and quantitative growth. However, we are laggard in our policy to activity such as the MSO and Profit-making corporation. It is true that there exists arguing on introducing market economy into the Medical industry, but we need a sound the activity policy which can extend over those negative perspectives.

• Journal of the Korean hospital association
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• v.20 no.10 s.188
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• pp.62-65
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• 1991

• Management & Information Systems Review
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• v.34 no.3
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• pp.317-327
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• 2015

This study analyzed between the hospital's management performance and training expense by using five year financial statements data of the nation's total medical corporations, and The meaningful results of this study as follow. The relation between training expense and hospital's management performance in the rate of medical profit showed to have negative influence in year three of the five year, but in the rate of net income showed to have negative influence in only year one. And if you look the and analyze results differ by metropolitan and provincial, in the case of large cities there are showed that the relation between training expense and hospital's management performance in the rate of net income showed to have positive influence in year one. Even though not be consistent across the entire year, this study presented new results to be negative influence on training expense is the hospital's management performance. This study has a value in respects the first analysis to try using the financial statements data of nationwide medical corporation in the relation of the between training expense and management performance.

• The Korean Society of Law and Medicine
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• v.5 no.1
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• pp.163-207
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• 2004

• Journal of the Korean hospital association
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• v.33 no.2 s.288
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• pp.14-18
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• 2004

• Korea Journal of Hospital Management
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• v.8 no.3
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• pp.1-31
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• 2003

현대 복지국가에서는 의료와 교육 분야에 대해 지대한 관심을 가지고 있다. 이런 측면에서 유럽 및 미국 등에서는 특히 의료분야에 대해 정부가 직접 운영하는 비율이 높고 또한 각종 조세특례를 통해 민간을 지원하고 있다. 이 점에서 이 논문에서는 우리나라가 의료기관에 대한 조세체계와 조세특례를 어떻게 개선해야 할 것인가에 대해 연구하였다. 이 연구결과 의료기관에 대한 조세체계 및 조세특례제도에 대한 개선방안으로 여러 가지를 제시하고 있으나, 주요골간은 첫째, 우리나라의 경우 의료법인을 의료법에서는 비영리법인으로 보고 있으나 세법에서는 기본적으로 영리사업으로 보아 과세하는 것을 원칙으로 하고 조세특례규정은 아주 제한적으로 인정하고 있어, 의료서비스의 질적 향상에 도움을 주고 있지 못하므로 이를 개선하고, 둘째, 교육과 의료는 중요한 공공재로서 정부가 대등한 입장에서 정책을 수립하여야 함에도 차등 과세되고 있는 점을 개선할 필요가 있으며, 셋째, 같은 의료서비스에 대해서 운영주체에 따라 각종 조세특례를 다르게 규정해서는 안된다는 점을 지적하였다.

• Journal of the Korean hospital association
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• v.17 no.9 s.157
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• pp.7-9
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• 1988

• Journal of the Korean hospital association
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• v.31 no.5 s.279
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• pp.14-24
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• 2002

• Journal of the Korean Catholic Hospital Association
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• v.4 no.2
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• pp.14-17
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• 1973