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題名:總額支付制度下醫院治理之研究-代理理論之觀點
作者:嚴玉華
作者(外文):Yu-hua Yan
校院名稱:國立高雄第一科技大學
系所名稱:管理研究所
指導教授:許碩芬
方世杰
學位類別:博士
出版日期:2009
主題關鍵詞:代理理論代理潛因代理問題代理成本醫院治理hospital governanceagency theoryagency hazardagency problemsagency cost
原始連結:連回原系統網址new window
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本研究之主要聚焦於台灣健保總額支付制度之代理問題及醫院治理之探討,由於國內文獻對此方面之研究似乎付諸闕如,因而使得對醫療照護系統的觀察往往過於偏頗及片面,也未盡周全,亦無法釐清問題根源和現象本質。本研究試圖從整體性的觀點,剖析利害關係人(健保局和醫療提供者)互動關係及了解醫療提供者在此支付制度下醫院治理的真實面貌,一方面希望能突破現有理論的限制,另一方面希望對實務現象提供有效的描述與解釋,並以理論架構本身概念化相關實務問題與醫院經營者之思考模式。
本研究在實證方面,同時採取(1)深度個案訪談與(2)問卷調查研究等質性與量化研究方法,裨能針對此一探索性研究議題,兼顧問題的本質內涵與一般化的研究發現。進行深度訪談的主要目的在於從實務面的觀點,來驗證初步架構的解釋力,及以理論為基礎,推論代理潛因、代理問題、代理成本及醫院治理之間的關係。並且提供後續量化研究之變項衡量與問卷設計的參考。
至於量化之實證研究方面,本研究採多元迴歸分析。有關代理問題的部份,實證研究結果顯示,代理潛因之風險規避與代理問題具有正向關係。其次,在代理成本方面,這是指健保局為了防止醫院的行為偏離健保政策目標,所必須付出之審查成本及監控成本。其結果則發現,代理成本的確會干擾調節漠視醫學倫理行為等代理問題之嚴重性。
在醫院治理方面,本研究實證結果發現,財務揭露透明會負向調節私利行為所衍生之代理問題,並達到顯著水準。醫療品質促進及監理制度完整之變項在不同模式中,有助於調節漠視醫學倫理及漠視專業之代理問題。此結果意味著,醫院治理存在降低代理問題的效果。由此觀點推論,健全的醫院治理,可達到醫院內部控制,防止管理者舞弊,並能促使財務透明,落實醫院經營管理目標,相對也會降低代理問題之嚴重性。
本研究所採用的研究方法異於過去研究者,過去學者在探討代理問題大多使用文獻分析法或個案研究法,而本研究首次將代理理論與總額支付制度以深度訪談及問卷調查量化分析之探討。綜合言之,本研究之主要貢獻在於,以代理理論之內涵及本質,進一步概念化健保制度可能衍生的代理問題及其潛在成因;另一方面則進一步深入實務的觀察,並以大樣本的實證分析,真正清楚地把它歸納成研究台灣全民健康保險下總額支付制度之代理問題及其與相關構念之關聯性。更重要的是,本研究納入醫院治理之研究範疇納,這將有助於醫務管理的學術研究,正視醫院治理的本質及其重要性。
The focus of this study is to investigate the agency problem of the global budget system of National Health Insurance and hospital governance in Taiwan. Little domestic literature has focused on this area and hence the biased, one-sided and incomplete observation of the healthcare system, which impeded the clarification of the root of the problem and the nature of this phenomenon. This study aimed at analyzing the interaction between stakeholders (Bureau of National Health Insurance and medical service providers) and portraying the real facts regarding the hospital governance of medical service providers under such budget system from a broad-spectrum perspective. The purpose of study was to break away from the constraints under the current theory. On the other hand, it was anticipated that effective description and elaboration on the practical phenomenon can be provided and a framework involving practical questions of conceptual aspects and the thought pattern of hospital owners will be constructed.
In terms of the empirical aspect of this study, both (1) qualitative in-depth individual interview and (2) quantitative questionnaire methods were adopted in order to cover both the essence of questions as well as the generality of research findings when investigating such exploratory research topic. The primary objective of the in-depth interview was to verify the explanatory power of the primitive framework from the practical point of view and to hypothesize the correlation of agency hazard, agency problem, agency cost, and hospital governance based on the theory in order to provide a reference for variable measurement and questionnaire design for subsequent quantitative research.
In terms of the empirical aspect of the quantitative study, multiple regression analysis were utilized. For the agency problem, the empirical result identified a positive correlation between the risk aversion of agency hazard and agency problem. Second of all, the agency cost referred to the audit and monitoring costs of the Bureau of the National Health Insurance to prevent hospitals from deviating from the goal of the National Health Insurance policy. The results showed that agency cost would indeed interfere with the intervention to modulate the agency problems such as ignorance of medical ethics.
In terms of hospital governance, empirical results indicated that financial disclosure and transparency would negatively modulate agency problems arising from private-interest behavior at a statistically significant level. Variables of medical quality enhancement and comprehensive monitoring system in different models helped modulate the agency problems due to the ignorance of medical ethics and medical profession. This result suggested that hospital governance was effective in reducing agency problems. Based on this perspective, comprehensive hospital governance can achieve the effect of internal control and prevention of management fraud, facilitate the transparency of financial status, and establish the management goal, which would help reduce the severity of agency problems.
The method adopted in this study differed from other previous studies. Most scholars explored agency problems using literature analysis or study case approach in the past while the current study investigated the agency theory and global budget system using in-depth interview and quantitative analysis of questionnaires. Overall, the major contribution of this study was conceptualization of agency problems and other potential factors that might arise from the National Health Insurance system using the essence and nature of the agency theory. On the other hand, the study furthered the practical observation and conducted a large-sample-size empirical analysis which more clearly categorized the agency problems under the global budget system of the National Health Insurance in Taiwan and identified the correlation with the corresponding concepts. More importantly, the study incorporated hospital governance into the study scope, which will help academic research related to medical management view the nature and importance of hospital governance.
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