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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/30138
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30138


    Title: 牙醫實施總額支付前後經營績效之比較分析
    The Effects of Global Budget on the Operating Efficiency of Dental Care in Taiwan
    Authors: 楊蕙慈
    Yang, Huei-tzu
    Contributors: 陳明進
    Chen, Ming-chin
    楊蕙慈
    Yang, Huei-tzu
    Keywords: 牙醫總額支付制度
    全民健保
    支付制度
    生產力評估
    資料包絡分析法
    Date: 2002
    Issue Date: 2009-09-11 17:19:34 (UTC+8)
    Abstract: 摘要

    本文以民國85年7月至民國89年6月國家衛生研究院全民健保資料庫中關於牙醫醫事服務之相關資料,探討我國牙醫總額支付制度之實施,是否達到醫療費用成長率抑減及提昇效率之預期目標。研究結果顯示,以總額支付制度前後二年牙醫價量變化觀之,平均申報件數下降4.05%,而其申報金額之成長率為3.9%,低於協商之醫療費用成長率8%。而資料包絡分析之研究結果發現,總額支付制度實施後,全體醫院之平均純產出距離函數與全體平均產出距離函數均有攀升之現象,表示總額支付制度之實施,對於牙醫醫療院所產出效率之提升有正面之助益。本研究欲分析牙醫醫療院所生產力之變動是否與總額支付制度之實施相關,故利用前述DEA模型求得之純產出距離函數平均值與整體產出距離函數平均值,進行Tobit迴歸模型分析。實證結果顯示,總額支付制度別之迴歸係數為正,表示該制度實施後,牙醫醫療院所之生產力優於實施前,故總額支付制度之實施,對於牙醫之生產力改善有正面助益。而實證結果亦顯示,醫事機構之權屬別、評鑑等級別及健保分局別的不同,亦會造成其生產力之差異。
    Abstract

    Using dental services data from July 1996 to June 2000 in NHI, this study examines the effects of Global Budget on the operating efficiency of dental care. The results of this study indicate that after the implementation of the Global Budget system, the claimed number of cases of dental services reduced by 4.05%, and the claimed charges of dental services increased by 3.9%, below the allowed expense increase ratio. And the results of Data Envelopment Analysis (DEA) show that both CRS and VRS increased after the implementation of the Global Budget system, indicating that implementation of the Global Budget system improves the efficiency of dental care.
    This study also uses Tobit regression model to examine whether the improvements in the efficiency of dental care are related to the implementation of the Global Budget system. The results indicate that after implementation of the Global Budget system, the efficiency of dental care became better. This study also found several hospital characteristics are associated with the efficiency of dental care.
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    Description: 碩士
    國立政治大學
    會計研究所
    90353039
    91
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0090353039
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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