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    Title: 我國財團法人醫院債務融資與效率關聯性之探討
    Authors: 簡瑜萱
    Contributors: 郭振雄
    簡瑜萱
    Keywords: 財團法人醫院
    效率
    債務融資
    社區公益活動
    Date: 2007
    Issue Date: 2009-09-14 13:39:55 (UTC+8)
    Abstract: 財團法人醫院在台灣醫療服務市場是相當重要的醫療提供者,占國內醫療服務重大比例。全民健康保險制度實施後,由於健保制度免除民眾部分必要負擔費用,誘使醫療服務需求的快速成長,造成醫療資源的浪費,健保局為了控制醫療費用的成長,推行了一系列供給面成本分擔支付制度的醫療改革,醫院在有限的醫療資源下,競爭壓力不斷升高,「效率」變成醫院經營管理的目標。
    醫院間有非價格競爭的行為,醫武競賽造成醫院成本上升,若醫院選擇以負債融通資金,會增加醫院的財務風險,提高發生財務危機的可能性,但傳統財務理論指出公司增加負債額度可提高經營績效。
    本研究採財務比率當作財團法人醫院的效率指標,主要目的在於分析財團法人醫院債務融資與效率間的關聯是否適用傳統財務理論,也就是財團法人醫院負債比率與效率是否為正向關係。利用民國91、92、93年財團法人醫院財務報表與醫療機構現況及醫療服務量統計資料,採用30家財團法人醫院的綜合年度資料為樣本,共82個觀察值,進行實證迴歸分析。
    實證迴歸結果顯示:(1)財團法人醫院負債比率與營運效率、資本投資效率皆顯著負相關,財團法人醫院選擇以負債融通資金無法提升醫院績效,但財團法人醫院負債比率與員工效率顯著正相關。(2)財團法人醫院社區公益活動支出變數與營運效率顯著負相關,財團法人醫院實踐公益目標的同時勢必面臨效率降低的情況。
    Reference: 一、 中文文獻
    王姿婷(2005),醫療財團法人機構董事會更換率決定因素之研究,國立政治大學財政學研究所碩士論文。
    王媛慧、李文福(2004),我國地區醫院技術效率之研究-DEA方法的應用,經濟研究,第四十卷第一期,頁61-95。
    司徒達賢(1999),非營利組織的經營管理,台北:天下文化。
    洪國賜、盧聯生(2002),財務報表分析,台北:三民書局
    洪榮華、陳香如、王玉珍(2005),公司內部治理機制與公司績效之關係-股權結構與董事會特性的觀點,輔仁管理評論,第十二卷第三期,頁23-40。
    洪麗芳(2004),股權結構、財務決策與公司績效關聯性之研究,中原大學會計學研究所碩士論文。
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    張睿詒、侯穎蕙(2001),省立醫院最佳經營典範探討-技術效率、分配效率與整體效率之評估,管理評論,第二十卷第四期,頁1-27。
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    郭振雄、何怡澄(2007),非營利醫院之醫院教研公益活動與治理機制,台灣衛誌,第二卷第二十六期,頁128-139。
    郭振雄、何怡澄、羅德城(2006),非營利醫院的負債融資與社區公益活動,台灣衛誌,第六卷第二十五期,頁440-448。
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    盧瑞芬、謝啟瑞(2003),臺灣醫院產業的市場結構與發展趨勢分析,經濟論文叢刊,第三十一卷第一期,頁107-153。
    二、 英文文獻
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    Description: 碩士
    國立政治大學
    財政研究所
    94255008
    96
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0094255008
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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