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題名:台灣地區財團法人醫院財務績效之研究
作者:張曉芬
作者(外文):Hsiao-Fen Chang
校院名稱:銘傳大學
系所名稱:企業管理學系博士班
指導教授:林進財
學位類別:博士
出版日期:2014
主題關鍵詞:財團法人醫院財務績效資料包絡分析法Finance performanceNon-profit proprietary hospitalsData envelopment analysis
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現今國內醫療產業中,醫療費用持續上漲,全民健康保險支付制度的改變,醫療機構面臨愈來愈大的健保財務壓力,近年來醫療院所競爭激烈,各大醫院紛紛擴充規模,擴建分院,購買先進醫療設備,以展現其醫療品質及競爭優勢。因此,如何促使資源合理分配及降低成本,提昇經營績效,在有限資源下創造合理的盈餘,成為各醫療機構所致力之方向。內部程序為一連續性投入(input)與產出(output)的過程,而非單一利潤或產出之轉換程序,財團法人醫院籌措資金的投入主要為捐贈及借款,進而產出收入、固定資產,最終創造盈餘。本文以資源基礎理論之財務觀點出發,運用資料包絡分析法(Data Envelopment Analysis, DEA)建構二階段財務績效評估模式,且應用台灣地區財團法人醫院之2010及2011年度的財務資料進行實證分析。本文研究結果發現,不同等級醫院之資源運用效率及財務經營效率有所差異,且區域醫院面臨較大的考驗。本文研究結果可提供醫院管理者擬定管理策略之依據,並作為衛生主管機關制定政策之參考,俾能達到促進醫院長遠發展之目的。
The expense of medical treatment has constantly on the rise in current medical system/industry. Due to the change of national health insurance (NHI) reimbursement system to global budget system, the medical centers have encountered with enormous financial pressure from NHI. In order to remain competitive, hospitals have to expand their facilities, branch hospitals, and to procure much advanced medical equipment. Furthermore, under the limited resources, seeking a proper method to rationally allocate the assets; control the cost, then to improve the income performance. The internal mechanics of improvement is a continuous of input and output rather than a single emerge of earning and pay out. As for Non-profit Proprietary, the funding is collected from donation and loan, from which the revenue and fixed assets are generated then result in earnings. This study is based on the financial point of Resource-Based Theory, utilizing the data envelopment analysis (DEA) to compose a two-stage analysis in financial performance. The analysis is derived from the empirical research of Taiwan nonprofit proprietary financial data from year 2011. The result indicates that the efficiency of resources consuming and operating situation from different scope of medical centers represents variable outcome. The regional hospital seems have more challenges. Finally, This study is to provide a valuable information for non-profit proprietary hospitals to improvement efficient and competitive strategies.
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中文部分
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