醫療社團法人立法經過及意義

Legislative Process and Significance of Medical Corporation Aggregate

醫療法於九十三年四月九日經立法院三讀修正通過，本次修正增列醫療 社團法人之規定。醫療社團法人，你屬特別立法之特殊法人，允許社員按其 出資額，保有對法人之財產權利，按出資多寡比例分配表決權及參與盈餘之 分配，並得將其持分全部或部分轉讓於第三人，有別於氏法之社團法人，其 性質介於公益社團法人及營利社團法人之間。亦即社團法人醫院可採合資方 式經營，又能分配百分之七十盈餘。其優點有助私立醫院之合夥投資與永續 經營，其缺點則增加醫院營利色彩，這是台灣醫療相當關注的變革。

The amendment of the Medical Care Act was passed by the Legislative Yuan on April 9, 2004. Regulations concerning Medical Corporation Aggregate (MCA) are added. MCA is an exclusive juridical person stipulated by law. It permits stockholders to keep property right of corporation, to hold right to vote and to share earnings, in proportion of investments. In addition, stockholders may transfer their whole share or part of it to third parties. Different from the Corporations stipulated in Civil Law, the nature of MCA stands between non-profit Corporations and Forprofit Corporations; i.e.. Corporation hospital can be established by way of joint capital, and seventy percent of its profit can be distributed. The merit of MCA is to be helpful for partnership, investment and sustainable development of private hospital; however, the increasing make-profit image of hospital will be its shortcoming. This will be a value transformation of hospital in Taiwan.