사립대학 임상교원인건비 원가배분에 관한 전문가 의견의 실증연구

A Research on the Payroll Cost Allocation in the Affiliated Hospital of Private University

본 연구는 부속병원을 운영하는 사립대학의 임상교원 인건비를 중심으로 교비회계와 부속병원회계간의 적법한 세출범위, 합리적인 비용배분, 그리고 교비회계에서 법인회계로의 적법한 자금전출 등 세 가지 이슈를 다루고 있다. 강선민 등(2016)은 이들 이슈와 관련된 세부 논점들을 설정하고 사립학교법 등 관련 법규와 회계 및 감사기준에 대한 문헌검토를 기초로 논점들에 대한 바람직한 잠정적 결론을 도출하였다. 본 연구는 회계전문가들의 의견조사를 통해 잠정적 결론들을 검증하기 위한 동의비율 자료를 수집 후 동의비율이 응답의 1/2 또는 2/3을 초과하는지의 모비율 가설을 검증하였다. 또한 사립대학 감사경험 여부에 따라 개업회계사 집단 간의 동의비율에 차이가 있는지에 대한 독립성 가설을 검증하였다. 검증 결과, 18개 논점 중 ‘① 임상인건비 전액 교비세출 후 사후정산의 위법성(세출이슈)’을 제외한 17개 논점에서 유의수준 0.01 또는 0.05 수준에서 동의비율이 2/3 기준을 초과하는 결과를 보였다. 이는 절대다수의 회계전문가들이 관련 법·규정의 검토를 기초로 도출된 바람직한 잠정적 결론에 대하여 동의한다는 것을 의미한다. 독립성 검증 결과, ‘① 임상인건비 전액 교비세출 후 사후정산의 위법성(세출 이슈)’과 ‘⑬ 법인 주도의 부속병원 예산편성 및 집행 위법성(세출이슈)’ 등 일부 논점에서 개업회계사의 사립대학 감사경험이 유의수준 0.05, 0.01 수준에서 동의비율을 낮추는 영향을 미쳤다. 본 연구의 결과는 임상교원 직접근무시간을 기초로 학교운영관련 실험실습 인건비는 교비의 세출과 비용으로, 병원운영 즉 환자진료에 필요한 인건비는 부속병원의 세출과 비용으로 처리해야 한다는 것을 의미한다. 외부감사인은 사립학교법이나 수익·비용 대응원칙을 위배하여 임상교원인건비를 교비에 과다하게 세출하고 비용배분하거나 부속병원 분식이익을 법인회계에 전출하는 등의 사례를 우회적인 방법에 의한 타회계로의 불법적인 교비전출로서 감사보고해야 하며, 이를 감사의견에 반영해야 한다.

This paper extends the Kang et al.(2016), performs hypotheses testing about the approval rate of accounting experts including university professors and practicing CPAs concerning the tentative solutions to the 18 detailed arguments derived from accounting issues of private university with affiliated hospital. Another testing is made about the independence of response between accounting professors and CPAs and between practicing CPAs with and without auditing experiences to confirm the self-protecting response biases of some practicing CPAs with auditing experiences of the private university. 18 detailed arguments have been derived in relation to 3 research issues about the proper sharing of payroll and overhead expenditures payment, the rational cost allocation between School Expenses Accounts and Affiliated Hospital Accounts, and the lawful conditions for the legal person’s diversion of school revenues. And the tentative solutions, deemed as legal or reasonable, for these 18 arguments have been drawn through the review of the related laws and regulations: ① lawfulness of full payment of payroll by School Expenses Accounts and ex-post settling-up(unlawful), ② reporting the preceding matter as unlawful(report), ③ lawfulness of over-sharing of payroll costs by School Expenses Accounts(unlawful), ④ reporting the preceding matter as unlawful(report), ⑤ non-conformity with GAAP of over-payment of payroll by School Expenses Accounts(non-conform), ⑥ reflecting the preceding matter and modifying the auditor’s opinion in the Independent Auditor’s Report(modify), ⑦ unlawfulness of the legal person’s diversion of window-dressed fraudulent income of the hospital by improper payroll allocation(unlawful), ⑧ reporting the preceding matter as unlawful(report), ⑨ violation of the matching principle due to the revenue diversion into Legal Person Accounts in ex-post settling-up process of payroll(violation), ⑩ modifying the auditor’s opinion because of the preceding matter(modify), ⑪ rationality of direct working hour as a payroll allocation basis(rational), ⑬ unlawfulness of the legal person’s override in compilation and execution of Affiliated Hospital Accounts(unlawful), ⑭ reporting the legal person’s diversion of overstated hospital income by improper payroll allocation(report), ⑮ 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), ⑯ reporting of the diversion of equipments of School Expenses Accounts to Affiliated Hospital Accounts(report), ⑰ possibility for Affiliated Hospital Accounts to request usage fee of medical facilities to School Expenses Accounts(possible), ⑱ rationality of using direct operating hour as an allocation basis of overhead costs(rational), ⑳ lawfulness of construction of a hospital building by payment of School Expenses Accounts(unlawful). Arguments ⑫ and ⑲ are about the possible alternative rational cost allocation basis other than direct labour or machine hours and are not subject to hypothesis testing. Additionally to the existing data of the previous research from 25 accounting professors and 25 practicing CPAs, expert opinions are sought from 31 practicing CPAs with 2 big Korean members of international accounting firms to test deeply the independence of response between the practicing CPAs with and without auditing experiences of private university with affiliated hospitals.