政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/51040

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/51040

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政大典藏 > College of Social Science > Department of Public Finance > Theses > Item 140.119/51040

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/51040

Title:	醫療財團法人財務績效及社區公益活動之研究 Financial performance and community benefit services of not-for-profit hospital
Authors:	李欣芷
Contributors:	羅德成李欣芷
Keywords:	醫療財團法人董事會組成
Date:	2009
Issue Date:	2011-09-29 18:33:04 (UTC+8)
Abstract:	醫療財團法人在台灣醫療界的實力日漸茁壯，已不容我們所輕忽，此外國內外對非營利醫院的董事會結構組成之探討文獻相當缺乏，有鑑於此，本文的目的即是在對此領域作研究以對有關政府單位和未來的學者提供參考借鏡。本文以台灣醫療財團法人為研究對象，主要分兩部分探討：第一部分主要探討醫療財團法人之董事會治理結構與經營績效關聯。第二部分主要探討醫療財團法人文化背景差異對公益支出是否有影響。而實證結果顯示：第一部分中我們發現醫療財團法人董事會結構組成中，院長或執行長身兼董事、外部董事比例越高、設置常務董事皆與醫務利益率有正面關聯，而醫事背景董事比例越高和設置監察人皆與醫務利益率呈負面關聯。第二部分中我們發現宗教和企業團體創設背景的醫療財團法人對公益支出都有顯著的影響力。研究教育支出與慈善醫療支出分配方面卻值得我們注意，尤其企業財團背景在研究支出的迴歸結果極為顯著。
Reference:	一、中文文獻余佩珊(1994)，《非營利機構的經營之道》，台北：遠流出版。譯自Drucker, P.F. 著。林雅雯（1993），醫院董事與醫院經營績效之相關研究，國立陽明大學醫務管理研究所碩士論文。夏慈惠（2002），財團法人醫院董事會管理機能之研究-以醫學中心為例，國立陽明大學醫務管理研究所碩士論文。周新權(1991)，《長庚醫院商業掛帥》，財訊月刊，第112期，186-188。夏慈惠（2002），財團法人醫院董事會管理機能之研究-以醫學中心為例，國立陽明大學醫務管理研究所碩士論文。陳金貴 (1994)，《美國非營利組織的人力資源管理》，瑞興圖書股份有限公司。官有垣(2000)，《非營利組織與社會福利 : 臺灣本土的個案分析》。台北：亞太圖書。孫秀蘭，董事會制度與經營績效之研究，國立台灣大學財務金融學研究所未出版碩士論文，民國85年6月。郭振雄與何怡澄(2007)，非營利醫院之董事會結構與社區公益活動，台灣衛誌，第26卷第二期: 128-139 二、英文文獻 Alexander, J. and L.L. Morlock (1988), “CEO-Board Relationships under Hospital Corporate Restructuring.” Hospital & Health Services Administration,33(4), 435-448. Donaldson, L., and J. H. Davis. 1991. Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management 16 (1): 49-64 Eldenburg, L., Hermalin, B.E., Weisbach, M.S., and M. Wosinska(2004), “Governance, 47 Performance Objectives and Organizational Form: Evidence from Hospitals. ” Journal of Corporate Finance ,10, 527-548 Eisenberg, T., Sundgren, S., and M.T. Wells (1998), “Larger Board Size and Decreasing Firm Value in Small Firms .” Journal of Financial Econonics,48,35-54 Fama, E. F., & Jensen, M. C. (1983). Agency problems and residual claims. The Journal of Law & Economics, Vol. 26(Iss. 2), 327-349 Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The Journal of Law & Economics, Vol. 26(Iss. 2), 301-325 Hickey, W.J.(1972), “The Functions of the Hospital Board of Directors.” Hospital Administration, 99, 43-52 Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, Vol. 3(Iss. 4), 305-360 Patton , A. and J. C. Baker, 1987, “Why Won’t Directors Rock the Boat?” Harvard Business Review 65, 10-18. Rita D. Kosnik, Greenmail: A Study of Board Performance in Corporate Governance, Administrative Science Quarterly, Vol. 32, No. 2 (Jun., 1987), pp. 163-185 Sanjai Bhagat and Bernard Black, BOARD INDEPENDENCE AND LONG-TERM FIRM PERFORMANCE Starkweather, D.(1988), “Hospital Board Power.” Health Services Management Research , 1(27), 74-86. Yermack, D. (1996). Higher market valuation of companies with a small board of directors. Journal of Financial Economics Vol. 40, 185-212
Description:	碩士國立政治大學財政研究所 97255025 98
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0097255025
Data Type:	thesis
Appears in Collections:	[Department of Public Finance] Theses

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