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題名：非營利醫院的負債融資與營運效率及資本投資效率之關聯性
書刊名：經濟研究. 臺北大學經濟學系
作者：郭振雄 引用關係／何怡澄 引用關係
作者(外文)：Kuo, Jenn-shyong／Ho, Yi-cheng
出版日期：2010
卷期：46:1
頁次：頁141-170
主題關鍵詞：非營利醫院；負債融通；營運效率；資本投資效率；Not-for-profit hospital；Debt financing；Operational efficiency；Capital-investment efficiency
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(5) 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:5
  • 共同引用共同引用:10
  • 點閱點閱:44
本文運用台灣資料進行非營利組織採用負債融通資金，對營運效率與資本投資效率的影響之實證分析。採用32家非營利醫院在2002~2004年度的資料，以淨營運收入率、佔床率、醫事人員病床比與平均住院人次費用衡量營運效率，以淨資產報酬率、資產報酬率與固定資產報酬率衡量資本投資效率。迴歸分析指出負債比率與資產報酬率與固定資產報酬率呈顯著負向關係，支持命題；負債比率與醫事人員病床比及平均住院人次費用呈顯著負向關係，支持命題。實證結果顯示非營利醫院採用負債融通，無法有效地監督資本投資計畫，達到提升資本投資效率，但可有效地監督營運活動，提升營運效率。
This paper uses the Travel Cost Method (TCM) to evaluate the benefits from ameliorating cardiovascular disease. Data from the CVDFACTS project and NHI are used for the empirical analysis. Results using the truncated negative binomial regression model show that if we can ameliorate risk factors, such as hypertension, cholesterol, diabetes and obesity, among cardiovascular disease sufferers so that the risk levels are no higher than found in the general population the Benefits of Ameliorating Disease are cost of medical service can be reduced NT$ 36.0, 35.5, 30.9 and 24.1 billion respectively. It is believed that research the benefits from ameliorating cardiovascular disease researcher and policy executor for caring about should have reference value.
期刊論文
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5.Harvey, Campbell R.、Roper, Andrew H.、Lins, Karl V.(2004)。The Effect of Capital Structure When Expected Agency Costs Are Extreme。Journal of Financial Economics，74(1)，3-30。  new window
6.Magnus, S.、Smith, D.、Wheeler, J. R.(2003)。Agency Implications of Debt in Not-for-profit Hospitals: A Conceptual Framework and Overview。Research in Healthcare Financial Management，8，7-17。  new window
7.Jensen, M. C.(198909)。Eclipse of the Public Corporation。Harvard Business Review，67(5)，61-74。  new window
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9.Thorpe, K. E.、Phelps, C. E.(1991)。The social role of not-for-profit organizations: hospital provision of charity care。Economic Inquiry，29(3)，472-484。  new window
10.Harris, Milton、Raviv, Artur(1991)。The Theory of Capital Structure。The Journal of Finance，46(1)，297-355。  new window
11.吳肖琪、吳義勇、朱慧凡、林嘉彥、李鐘祥、張錦文、藍忠孚(20020400)。我國醫院醫療品質指標使用之情形。醫療品質，2(2)，1-14。new window  延伸查詢new window
12.Barnea, Amir、Haugen, Robert A.、Senbet, Lemma W.(1981)。Market Imperfections, Agency Problems and Capital Structure: a Review。Financial Management，10(3)，7-22。  new window
13.de Jong, Abe、Veld, C.(2001)。An empirical analysis of incremental capital structure decisions under managerial entrenchment。Journal of Banking &Finance，25(10)，1857-1895。  new window
14.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society，48(4)，817-838。  new window
15.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review，76(2)，323-329。  new window
16.Lewin, L. S., R. A. Derzon and R. Margulies(1982)。“Investor-Owned and Non-Profits Differ in Economic Performance,”。Hospitals，1，52-58。  new window
17.Magnus S.、Wheeler, J. R.、Smith, D. G.(2004)。“The Association of Debt Financing with Not-for-Profit Hospitals’ Operational and Capital-Investment Efficiency,”。Journal of Health Care Finance，30(4)，33-45。  new window
18.Mechanic, R., K. Coleman and A. Dobson(1998)。“Teaching Hospital Costs Implication for Academic Missions in a Competitive Market,”。The Journal of the American Medical Association，280: 11，1015-1019。  new window
19.Preyra, C.(2004)。“Coding Response to a Case-Mix Measurement System,”。Health Service Research，39: 4，1027-1045。  new window
20.Weissman, J. and A. M. Epstein(1989)。“Case Mix Resource Utilization by Uninsured Hospital Patients in the Boston Metropolitan Area,”。The Journal of the American Medical Association，261: 24，3572- 3576。  new window
21.Welch, G. H., E. B. Larson and W. P. Welch(1993)。“Could Distance Be a Proxy for Severity-of-illness? A Comparison of Hospital Costs in Distant and Local Patients,”。Health Service Research，28: 4，441- 458。  new window
22.朱僑麗(1997)。「台灣高科技醫療儀器設備採用情形與國際之比較」。醫院雜誌，17-22。  延伸查詢new window
23.Callen, J. L. and H. Falk(1993)。“Agency and Efficiency in Nonprofit Organizations: The Case of “Specific Health Focus”Charities,”。The Accounting Review，68: 1，48-65。  new window
24.Clement, J. P., D. G. Smith and J. R. Wheeler(1988)。“Relations between Financing and Output in Not-for-Profit Hospital,”。Medical Care Research and Review，45: 2，175-176。  new window
25.Dor, A., S. Duffy and H. Wong(1997)。“Expense Preference Behavior and Contract-Management: Evidence from U.S. Hospitals,”。Southern Economic Journal，64: 2，542-554。  new window
26.Dor, A. and D. Farley(1996)。“Payment Source and the Cost of Hospital Care: Evidence form a Multiproduct Cost with Multiple Payers,”。Journal of Health Economics，15，1-21。  new window
27.Huckman, R. S. and G. P. Pisano(2006)。“The Firm Specificity of Individual Performance: Evidence form Cardiac Surgery,”。Management Science，52: 4，473-488。  new window
28.Kane, N. M.(1991)。“Hospital Profits, a Misleading Measure of Financial Health,”。Journal of American Health Policy，1: 1，27-35。  new window
29.Kauer, R. T. and J. B. Silvers(1991)。“Hospital Free Cash Flow,”。Health Care Management Review，16: 4，67-78。  new window
30.朱僑麗(1997)。臺灣高科技醫療儀器設備採用情形與國際之比較。醫院雜誌，31(5)，17-22。  延伸查詢new window
31.Dor, A.、Duffy, S.、Wong, H.(1997)。Expense Preference Behavior and Contract-Management: Evidence from U.S. Hospitals。Southern Economic Journal，64(2)，542-554。  new window
32.Kane, N. M.(1991)。Hospital Profits, a Misleading Measure of Financial Health。Journal of American Health Policy，1(1)，27-35。  new window
33.Kauer, R. T.、Silversn, J. B.(1991)。Hospital Free Cash Flow。Health Care Management Review，16(4)，67-78。  new window
34.Huckman, R. S.、Pisano, G. P.(2006)。The Firm Specificity of Individual Performance: Evidence form Cardiac Surgery。Management Science，52(4)，473-488。  new window
35.Magnus S.、Wheelern J. R.、Smith, D. G.(2004)。The Association of Debt Financing with Not-for-Profit Hospitals’ Operational and Capital-Investment Efficiency。Journal of Health Care Finance，30，33-45。  new window
36.Mechanic, R.、Coleman, K.、Dobson, A.(1998)。Teaching Hospital Costs Implication for Academic Missions in a Competitive Market。The Journal of the American Medical Association，280(11)，1015-1019。  new window
37.Magnus, S.、Smith, D.、Wheeler, J. R.(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
38.Preyra, C.(2004)。Coding Response to a Case-Mix Measurement System。Health Service Research，39(4)，1027-1045。  new window
39.Weissman, J.、Epstein, A. M.(1989)。Case Mix Resource Utilization by Uninsured Hospital Patients in the Boston Metropolitan Area。The Journal of the American Medical Association，261(24)，3572- 3576。  new window
40.Dor, A.、Farley, D.(1996)。Payment Source and the Cost of Hospital Care: Evidence form a Multiproduct Cost with Multiple Payers。Journal of Health Economics，15，1-21。  new window
41.Callen, J. L.、Falk, H.(1993)。Agency and Efficiency in Nonprofit Organizations: The Case of Specific Health Focus Charities。The Accounting Review，68(1)，48-65。  new window
42.Clement, J. P.、Smith, D. G.、Wheeler, J. R.(1988)。Relations between Financing and Output in Not-for-Profit Hospital。Medical Care Research and Review，45(2)，175-176。  new window
43.Lewin, L. S.、Derzonn, R. A.、Margulies, R.(1982)。Investor-Owned and Non-Profits Differ in Economic Performance。Hospitals，1，52-58。  new window
44.Welch, G. H.、Larson, E. B.、Welch, W. P.(1993)。Could Distance Be a Proxy for Severity-of-illness? A Comparison of Hospital Costs in Distant and Local Patients。Health Service Research，28(4)，441-458。  new window
研究報告
1.Sherman, C.(1983)。“A Look at the Myths and Half-Truths about Profit and Non-Profit Hospital Performance,”。  new window
2.Sherman, C.(1983)。A Look at the Myths and Half-Truths about Profit and Non-Profit Hospital Performance。  new window
學位論文
1.簡瑜萱(2007)。我國財團法人醫院債務融資與效率關聯性之探討(碩士論文)。國立政治大學。  延伸查詢new window
圖書
1.Wooldridge, Jeffery M.(2003)。Introductory Econometrics: A Modern Approach。Mason, OH：Thomson South-Western。  new window
2.行政院衛生署(2004)。醫療法。臺北。  延伸查詢new window
3.行政院財政部(2003)。教育文化公益慈善機關或團體免納所得稅適用標準。臺北。  延伸查詢new window
4.行政院衛生署(2003)。九十三年度醫院評鑑暨教學醫院評鑑作業程序。臺北。  延伸查詢new window
5.行政院衛生署(2005)。行政院衛生署醫療發展基金獎勵辦法。臺北。  延伸查詢new window
其他
1.行政院財政部(2003)。教育文化公益慈善機關或團體免納所得稅適用標準，台北。  延伸查詢new window
2.行政院衛生署(2003)。九十三年度醫院評鑑暨教學醫院評鑑作業程序，台北。  延伸查詢new window
3.行政院衛生署(2004)。醫療法，台北。  延伸查詢new window
4.行政院衛生署(2005)。行政院衛生署醫療發展基金獎勵辦法，台北。  延伸查詢new window
圖書論文
1.Grossman, Sanford J.、Hart, Oliver D.(1982)。Corporate financial structure and managerial incentives。The Economics of Information and Uncertainty。Chicago, IL：University of Chicago Press。  new window
2.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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