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Title:	國軍醫院財務績效之評估 The Analysis of Financial Performance for Military Hospitals
Authors:	蔡亦信 Tsai, Yi-Hsin
Contributors:	何怡澄 Ho, Yi-Cheng 蔡亦信 Tsai, Yi-Hsin
Keywords:	國軍醫院資料包絡分析法財務績效指標財務比率 Military hospitals Data Envelopment Analysis Financial Performance Index Financial ratios
Date:	2020
Issue Date:	2021-02-01 14:24:08 (UTC+8)
Abstract:	國軍醫院為醫療體系重要一環，在戰時更扮演重要角色。近年來國內醫療環境的競爭及國防預算緊縮之壓力日增，如果平時國軍醫院能夠自負盈虧、提升財務績效，不但能有效率的使用資源，更能儲備戰時所需的醫療資源。本研究採用兩階段分析架構，第一階段採用資料包絡分析法(Data Envelopment Analysis, DEA)，運用同屬公立機構的國軍、榮民及部立醫院，在2016年至2018年的財務資料，建立綜合財務績效指標(Financial performance index, FPI)；第二階段，採用統計檢定與迴歸分析，探討三類公立醫院綜合財務績效指標的差異、綜合財務績效指標與傳統財務比率間之關係，以及醫療評鑑層級與綜合財務績效指標之關聯。實證結果發現，首先，國軍醫院的綜合財務績效指標在三種類型醫院中表現最佳，可作為同儕醫院之效仿；其次，綜合財務績效指標與六種常用的傳統財務比率之相關性，除現金資產報酬率不具顯著水準外，資產報酬率、資產周轉率、現金銷售報酬率及成本加成等財務比率均呈顯著正向關係，顯示本研究建立的綜合財務績效指標可以捕捉傳統財務比率的特性，作為財務預警之用；第三，醫學中心的綜合財務績效指標最佳，顯示醫學中心不僅醫療品質較佳，且有良好的財務績效；最後，總費用及總收入對綜合財務績效指標影響最大，符合醫院經理應加強成本控管，減少無謂支出，並拓展非醫療活動收入，有效提升財務效率。 Military hospitals are an important part of the medical system and play an important role in wartime. In recent years, the competition in the domestic medical environment and the pressure of the tightening of the defense budget have been increasing. If the military hospitals can take responsibility for their own profits and losses and improve financial performance, they can not only use resources efficiently, but also reserve medical resources needed in wartime. This study adopts a two-stage analysis framework. The first stage adopts Data Envelopment Analysis (DEA), using the financial data of military hospitals, veterans hospitals and ministry hospitals from 2016 to 2018 to establish a comprehensive financial performance index (FPI). In the second stage, statistical verification and regression analysis are used. The empirical results found that, first of all, the comprehensive financial performance indicators of military hospitals performed the best among the three types of hospitals, which can be used as a model for peer hospitals. Second, the correlation between the comprehensive financial performance indicators and the six commonly used traditional financial ratios, except the return on cash assets does not have a significant level. Financial ratios such as return on assets, asset turnover, return on cash sales, and mark-up all show a significant positive relationship, showing that the comprehensive financial performance indicators established in this study can capture the characteristics of traditional financial ratios and serve as financial early warning. Third, the comprehensive financial performance index of the academic medical center is the best. Finally, the total expenses and total revenue have the greatest impact on comprehensive financial performance indicators, which is in line with hospital managers who should strengthen cost control, reduce unnecessary expenditures, and expand non-medical activity income to effectively improve financial efficiency.
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Description:	碩士國立政治大學行政管理碩士學程 108921307
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0108921307
Data Type:	thesis
DOI:	10.6814/NCCU202100070
Appears in Collections:	[Master for Eminent Public Administrators] Theses

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