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Beskrivelse
The continually increasing importance of the health care system within the German economy has been leading to recent changes in the field of medical criminal law. Medical misconduct is not anymore linked only to bodily harm and homicide, the focus is now on economic offences. Besides, accounting fraud by private physicians also represent a major part. The key topic of this thesis is the evaluation of accounting methods by private physicians regarding to 263 StGB and it also focuses on the differences to accounting fraud by physicians, who treats state-insured patients. Not only theoretical aspects are taken into consideration but also aspects regarding the physicians professional law and the law of criminal procedure, which are connected to accounting fraud of private physicians.
