本研究以交叉分析、相關分析與迴歸分析之統計方法，探索臺灣中大型醫院預算控制與組織效能之關係。其研究結果顯示，臺灣中大型醫院管理階層人員的預算控制制度對組織效能並未造成顯著的影響力，只能說兩者間呈正向關係。而其他的影響變數，包括現任職務的年資、在醫院服務的總年資以及人口學變項，對於組織效能的提升或降低，都未產生顯著的影響。其中，最大的原因乃在於醫療組織的性質，醫院並非一般的民營企業，無法像民營企業一樣，以追求最大利益為取向，醫療單位所背負的社會責任遠遠高於民間企業。再者，醫院的管理階層人員雖然具備豐富的專業知識，卻未受過公務人員科層化的訓練，以及企業管理階層的管理技術。因此，醫療組織的管理階層不會像企業系統一般，擁有豐富的財務經驗，藉以提高組織的效能；而只能夠仰賴本身高度自主性的管理，以及同儕控制的專業管理行為。基於此，認為要使醫療單位的管理人員，利用財務管理的角度，來促進組織的效能，從而培養醫療管理專業人才，應該是一個較為迅速的捷徑。

This study aimed at exploring the Taiwan middle hospital experience in the budget control system and organizational effectiveness. The results of an indicated that there were no significant effect between budget control and organizational effectiveness in the middle hospital with the manager. It can say only that budget control and organizational have positive correlation. The analysis also found that budget control systems are one kind of strategies used by organizations to affect the behavior of members and to enhance the probability of achieving organizational goals. In professional bureaucracy organizations, professionals have considerable power and influence because they control the production process. Those professionals are becoming more involved in the management positions and this involvement has included the development and implementation of budget control system. These managers, however, have generally not been trained or socialized to accept bureaucratic management control systems and are less likely to have the administrative orientation required for the effective implementation of these systems. A number of studies have provided evidence that professionals often percept role stress when professional bureaucracy organizations emphasis administrative control. So it is a good way to educate manager of hospital to strength organizational effectiveness.