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政大機構典藏 > 社會科學學院 > 財政學系 > 期刊論文 > Item 140.119/76774

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Title:	The association of debt financing with community benefit services provided by private, not-for-profit hospitals in Taiwan
Authors:	Kuo, J.-S.;Ho, Yi-Cheng;Lo, Der Cherng 何怡澄;羅德城
Contributors:	財政系
Date:	2006-12
Issue Date:	2015-07-21 15:35:32 (UTC+8)
Abstract:	Objective: To examine if debt financing imposes constraints on Taiwan`s private, not-for-profit hospitals` capacity to deliver community benefit services. Method: By using data collected in 2002 through audited financial statements and surveys from 35 private, not-for-profits hospitals in Taiwan, this study investigated whether the extent of debt financing has an impact on education and research expenditures, uncompensated care service expenditures, and community benefit services offered by these hospitals. Result: Regression analysis data suggest that debt financing had a crowding-out effect on uncompensated care service. Conclusion: All private, not-for-profit hospitals have the mission to provide charity services, while making a profit. The results presented herein showed that debt financing of these hospitals decreased expenditures for community benefit services, thereby impairing their social mission. The conflict between the short-term goal of profit maximization and the long-term goal of community benefit services cannot be resolved by debt financing.
Relation:	Taiwan Journal of Public Health, 25(6), 440-448
Data Type:	article
Appears in Collections:	[財政學系] 期刊論文

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