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題名：法令變動對醫療財團法人從事社區公益服務的影響
書刊名：臺灣經濟預測與政策
作者：何怡澄／郭振雄 引用關係
作者(外文)：Ho, Yi-cheng／Kuo, Jenn-shyong
出版日期：2016
卷期：46:2
頁次：頁119-156
主題關鍵詞：醫療財團法人；社區公益服務；醫療法修法；Nonprofit hospitals；Community benefit service；Medical law amendment
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:12
  • 點閱點閱:11
我國在2004年修改醫療法，降低醫療財團法人應提供慈善醫療等社區公益服務費用的最低提撥標準，並將社區公益服務的提撥費基準，由原先的一項改為分別針對醫療社服活動與教育研究活動兩項提撥。本研究探討此次修法對醫療財團法人從事醫療社服支出比例、教育研究支出比例及社區公益服務支出比例的衝擊。本研究以40間醫療財團法人在2001－2008年度資料，採用最小平方法迴歸進行分析。實證結果顯示，醫療法降低提撥社區公益服務費用的最低標準，平均而言，顯著地降低整體醫療財團法人之醫療社服支出比例、教育研究支出比例及社區公益服務支出比例。此外，相對於低公益支出類型法人，高公益支出類型醫療財團法人在修法後顯著的減少醫療社服支出比例、教育研究支出比例及社區公益服務支出比例。由本研究實證結果可知，代理理論比較能解釋臺灣醫療財團法人從事慈善醫療等社區公益服務的行為。
Taiwan's Medical Care Act was amended in 2004 to lower the minimum appropriate standards for non-profit hospitals in providing community benefit services, and the standard for the total amount of community benefit services wasmodified into two independent criteria of uncompensated care services and educational research activities. This study aimed to investigate the impact of the law amendment on the non-profit hospitals in setting aside funds for uncompensated care services ex- penditure, educational research expenditure and community benefit services expenditure. The empirical results show that the amendment of the Medical Care Act in modifying the funds set aside for community benefit services has significant impact on the ratio of community benefit services expenditure on average. The amendment of theMedical Care Act in 2004 tomodify the standards for setting aside the funds for community benefit services has significantly reduced the ratio of non-profit hospitals' expenditure on community benefit services. In addition non-profit hospitals with high community benefit services expenditure significantly reduced the ratio of uncompensated care services expenditure, educational research expenditure and community benefit services expenditure following the lawamendment. The empirical results of this study showthat the agency theory can better explain Taiwan's non-profit hospitals engaging inmedical co- mmunity services activities.
期刊論文
1.郭振雄、何怡澄、羅德城(20061200)。非營利醫院的負債融資與社區公益活動。臺灣公共衛生雜誌，25(6)，440-448。new window  延伸查詢new window
2.Rosko, M. D.(2004)。The supply of uncompensated care in Pennsylvania hospitals: motives and financial consequences。Health Care Management Review，29(3)，229-239。  new window
3.Magnus, S. A.、Wheeler, J. R.、Smith, D. G.(2004)。The association of debt financing with not-for-profit hospitals' provision of uncompensated care。Journal of Health Care Finance，30(4)，46-58。  new window
4.Gaskin, D. J.(1997)。Altruism or moral hazard: the impact of hospital uncompensated care pools。Journal of Health Economics，16(4)，397-416。  new window
5.Bryce, H.(2001)。Capacity considerations and community benefit expenditures of nonprofit hospitals。Health Care Manage Rev，63(3)，24-39。  new window
6.Clement, J. P.、Smith, D. G.、Wheeler, J. R. C.(1994)。What Do We Want and What Do We Get from Not-for-Profit Hospitals?。Hospital and Health Services Administration，39(2)，159-178。  new window
7.Davidoff, A. J.、LoSasso, A. T.、Bazzoli, G. J.、Zuckerman, S.(2000)。The Effect of Changing State Health Policy on Hospital Uncompensated Care。Inquiry，37(3)，253-267。  new window
8.Duggan, M. G.(2000)。Hospital Ownership and Public Medical Spending。The Quarterly Journal of Economics，115(4)，1343-1373。  new window
9.Dyl, E.、Frant, H.、Stephenson, C.(2000)。Governance and Funds Allocations in United States Medical Research Charities。Financial Accountability and Management，16，335-352。  new window
10.Eldenburg, L.、Vines, C. C.(2004)。Nonprofit Classification Decisions in Response to a Change in Accounting Rules。Journal of Accounting and Public Policy，23，1-22。  new window
11.Forgione, D.、Giroux, G.(1989)。Fund Accounting in Nonprofit Hospitals: A Lobbying Perspective。Financial Accountability and Management，5(4)，233-244。  new window
12.Frank, R. G.、Salkever, D.、Mitchell, J.(1990)。Market Forces and the Public Good: Competition among Hospitals and the Provision of Indigent Care。Advances in Health Economics and Health Services Research，11，159-183。  new window
13.Frank, R. G.、Salkever, D.(1991)。The Supply of Charity Services by Nonprofit Hospitals: Motives and Market Structure。The Rand Journal Economics，22(3)，430-445。  new window
14.Holtzman, M.、Averin, O.(2003)。GAAP: A Regulatory Tool to Manage Healthcare。Research in Accounting Regulation，16，145-155。  new window
15.Jones, R.(2002)。Declining Altruism in Medicine: Understanding Medical Altruism is Important in Workforce Planning。British Medical Journal，324(7338)，624-626。  new window
16.Kennedy, F. K.、Burney, L.、Troyer, J. L.、Stroup, J. C.(2010)。Do Non-Profit Hospitals Provide More Charity Care When Faced with a Mandatory Minimum Standard? Evidence from Texas。Journal of Account Public Policy，29，242-258。  new window
17.Kim, T. H.、McCue, M. J.、Thompson, J. M.(2009)。The Relationship of Financial and Mission Factors to the Level of Uncompensated Care Provided in California Hospitals。Journal of Healthcare Management，54(6)，383-401。  new window
18.Leone, A. J.、Van Horn, R. L.(2005)。How Do Nonprofit It Hospitals Manage Earnings?。Journal of Health Economics，24，815-837。  new window
19.Leone, A. J.、Van Horn, R. L.、Wedig, G. J.(2005)。Abnormal Returns and the Regulation of Nonprofit Hospital Sales and Conversions。Journal of Health Economics，24，113-135。  new window
20.Magnus, S. A.、Smith, D. G.、Wheeler, J. R. C.(2003)。Agency Implications of Debt in Not-for-Profit Hospitals: A Conceptual Framework and Overview。Research in Healthcare Financing Management，8(1)，7-17。  new window
21.Mann, J.、Melnick, G.、Zwanziger, J.(1995)。Uncompensated Care: Hospitals' Responses to Fiscal Pressures。Health Affairs，14，263-270。  new window
22.Meyer, B.、Viscusi, W. K.、Durbin, D. L.(1995)。Workers' Compensation and Injury Duration: Evidence from a Natural Experiment。The American Economic Review，85(3)，322-340。  new window
23.Morrisey, M. A.、Wedig, G. J.、Hassan, M.(1996)。Do Nonprofit Hospitals Pay Their Way?。Health Affairs，15(4)，132-144。  new window
24.Nicholson, S.、Pauly, M. V.、Burns, L. R.、Baumritter, A.、Asch, D. A.(2000)。Measuring Community Benefits Provided by For-Profit and Nonprofit Hospitals。Health Affairs，19(6)，168-177。  new window
25.Schlesinger, M.、Dorwart, R.、Hoover, C.、Epstein, S.(1997)。Competition, Ownership, and Access to Hospital Services。Medical Care，35(9)，974-992。  new window
26.Schneider, H.(2004)。Paying Their Way? Do Nonprofit Hospitals Justify Their Favorable Tax Treatment?。Inquiry，44(2)，187-199。  new window
27.Sloan, F. A.、Morriseym, M. A.、Valvona, J.(1988)。Hospital Care for the 'Self-Pay' Patient。Journal of Health Politics, Policy and Law，13(1)，83-102。  new window
28.Thorpe, K. E.、Phelps, C. E.(1992)。The Social Role of Not-for-Profit Organizations: Hospital Provision of Charity Care。Economic Inquiry，29(3)，472-484。  new window
29.Thorpe, K. E.、Spencer, C.(1991)。How Do Uncompensated Care Pools Affect the Level and Type of Care Results from New York State。Journal of Health Politics, Policy and Law，16(2)，363-380。  new window
30.Wood, K.(2001)。Legislatively-Mandated Charity Care for Nonprofit Hospitals: Does Government Intervention Make Any Difference?。The Review of Litigation，20(3)，710-742。  new window
31.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies，22(1)，435-480。  new window
32.郭振雄、何怡澄(20070400)。非營利醫院之董事會結構與社區公益活動。臺灣公共衛生雜誌，26(2)，128-139。new window  延伸查詢new window
研究報告
1.立法院(2004)。立法院第五屆第四會期衛生環境及社會福利、司法二委員會第一次聯席會議紀錄。  延伸查詢new window
學位論文
1.王姿婷(2006)。醫療財團法人機構董事會更換率決定因素之研究(碩士論文)。國立政治大學。  延伸查詢new window
圖書論文
1.Hansmann, H. B.(1987)。Economic Theories of Nonprofit Organization。The Nonprofit Sector: A Research Handbook。New Haven, Connecticut：Yale University Press。  new window
 
 
 
 
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