醫療社團法人之理論與實務

The Institutional Theory and Practical Application on Medical Corporation Aggregate

對於私立醫療機構而言，新醫療法中所新增的「醫療社團法人」制度， 將無可避免的對其產生重大街擊，且由於相關政策法令與醫療法施行細則已 陸續經衛生署公告施行，此時了解醫療社團法人之相關法規與後續影響，亦 已成為醫院管理者之當務之急。然因「醫療社團法人」涉及較為深澀之法律 制度，故本文參照相關文獻與醫療實務，並以實例操作方式來使醫療管理者 能容易了解「醫療社團法人」所能提供之實益與影響，故將針對醫療社團法 人的法律性質與架構，社員及董監的資格與權義，財務規劃與稅務減免，無 限連帶責任的轉換，醫院傳承與投資保護，法人改制的強制性，以及資產處 分與併購等議題，結合相關法制理論與實務操作，藉以符合當前醫療政策與 醫院管理的實際需要。

Without controversy, Medical Corporation Aggregate, one of the amendments of Medical Care Act, is going to make a great impact on private local hospitals. Because the new operation model has been announced and put into practice by Department of Health, it’s important and urgent for medical organization managers to realize related regulations and future development. Due to profound legal regime involved in, the thesis not only refers to other publications or resources, but also make hospital superintendents figure out how Medical Corporation Aggregate improve and impact on medical organizations via actual examples and demonstrations. Therefore, the study is aimed at issues below: the nature and framework of Medical Corporation Aggregate; qualifications, rights and interests of the board of directors and its members; financial plan and abatement of tax; unlimited liability to limited liability; inheritance of hospitals and protection of investments; compulsoriness of reforming; and, mergence and disciplinary action of property.