사립대학 부속병원의 임상교원인건비 원가배분에 관한 연구 (The Research on the Payroll Cost Allocation of Clinical Faculty in the Private University­Affiliated Hospital)

서지정보

· 발행기관 : 한국회계학회
· 수록지 정보 : 회계저널 / 25권 / 5호 / 337 ~ 370페이지
· 저자명 : 강선민, 김평기, 이정희

초록

본 연구는 사립대학 부속병원의 임상교원 인건비나 임상실험실습 설비관련 경비에 대한 교비회계와 부속병원 회계간의 바람직한 세출부담과 합리적인 비용배분 그리고 관련 회계남용이나 불법·부정행위에 대한 외부감사인의 감사보고 책임 등을 연구함으로서 사립대학 회계를 개선하는 것을 목적으로 한다. 이를 위해 사립대학 회계 및 감사관련 법률과 기준 등의 검토를 바탕으로 임상교원 인건비 등의 부당한 교비세출, 수익·비용 대응원칙 위배, 그리고 교비회계 수입과 재산의 법인회계로의 부당한 전출 등 세 가지 이슈별로 18가지 세부 논점과 이들 논점들에 대한 잠정적인 결론을 도출하였다.
문헌검토를 통해 도출된 잠정적인 결론의 객관성을 확보하기 위해 회계학교수 25명과 공인회계사 25명을 대상으로 설문조사를 하였다. 무응답자 8명을 제외한 42명 모두 임상설비 직접운영시간이 시설 및 설비관련 경비의 합리적인 배분기준이라는데 동의하였다. 세부논점별 동의비율을 살펴보면 임상교원 인건비의 전액 교비세출 후 사후정산의 위법성은 0.68, 법인 주도의 부속병원 예산편성 및 집행의 위법성이 0.80으로 상대적으로 낮은 동의비율을 보이고 있다. 다른 문항들에 대해서는 0.84 이상의 높은 동의비율을 나타냈다.
일부 논점의 경우 회계사집단이 교수집단에 비하여 낮은 동의비율을 보이고 있다. 이는 사립대학 부속병원에 대한 감사경험이 있는 응답자들의 낮은 동의비율에 기인하고 있으며, 사립대학의 감사경험이 있는 회계사들의 자기방어 응답의 오류가능성이 제기된다.
회계전문가 의견조사 결과는 학교운영에 필요한 실험실습 인건비는 임상교원의 직접근무시간을 기준으로 교비의 세출과 비용으로 처리하고 병원운영 즉 환자진료에 필요한 인건비는 부속병원의 세출과 비용으로 처리해야 한다는 것을 나타낸다. 부속병원이 임상교원 인건비나 시설경비를 지급 후 사후적으로 실험실습비를 교비회계에 청구하고, 청구액은 학생들의 임상실습비 납부액과 시장의 공정한 실험실습 위탁비를 초과하지 않도록 하는 것이 현실적 대안이 될 수 있다.

영어초록

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.

참고자료

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