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    題名: 財團法人醫院醫療品質與財務績效及非財務績效之關聯性
    The Relationship of Medical Care on Financial Performance and Non-Financial Performance of Non-Profit Proprietary Hospitals
    作者: 葉巾芷
    Ye, Jin-Jhih
    貢獻者: 李佳玲
    葉巾芷
    Ye, Jin-Jhih
    關鍵詞: 醫療品質
    財務績效
    非財務績效
    medical quality
    financial performance
    non-financial performance
    日期: 2019
    上傳時間: 2019-08-07 15:52:30 (UTC+8)
    摘要: 在多篇實證研究中，品質與財務績效大多呈顯著正相關，已在諸多產業界得到驗證，但此結論是否能適用於我國的醫療市場，有待探討。因我國醫療市場，在全民健保的制度下，由於政府的高度介入，與自由的資本市場相較，較不具彈性且受管制。本研究樣本期間為民國102年至民國105年共計四個年度，並以財團法人醫院為對象，除了探討醫療品質與財務績效之關聯性，亦探討醫療品質對非財務績效之影響，更進一步探討醫療品質對財務績效中活動損益之影響， 活動損益分成醫務活動損益及非醫務活動損益。實證結果顯示除了結果面醫療品質不具統計顯著性外，醫療品質與財務績效及非財務績效皆呈顯著U型關係；進一步分析中，除了結果面醫療品質與醫療利用面醫療品質外，醫療品質對醫務活動損益呈顯著倒U型關係，但醫療品質對非醫務活動損益的影響，除了結果面醫療品質不具統計顯著性外，皆呈顯著U型關係。
    In many empirical studies, quality and financial performance are mostly significantly positively correlated and have been verified in many industries, but whether this conclusion can be applied to Taiwan`s medical market remains to be explored. Because of Taiwan`s medical market, under the system of National Health Insurance, due to the high degree of government involvement, it is less flexible and regulated than the free capital market. The sample period of the study was for the four years from 2013 to 2016. In addition to exploring the relationship between medical quality and financial performance, the impact of medical quality on non-financial performance was discussed. The impact of medical quality on the profit and loss of activities in financial performance, activity profit and loss is divided into profit and loss of medical activities and profit and loss of non-medical activities. The empirical results show that in addition to the statistical quality of the outcome, the medical quality has a significant U-shaped relationship with financial performance and non-financial performance. In further analysis, in addition to the medical quality of outcome and the medical quality of utilization, the relationship of the medical quality and profit and loss of medical activities showed a significant inverted U-shaped relationship, but the impact of medical quality on the profit and loss of non-medical activities, except for the statistical quality of the results, was statistically significant U-shaped relationship.
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    描述: 碩士
    國立政治大學
    會計學系
    105353110
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0105353110
    資料類型: thesis
    DOI: 10.6814/NCCU201900412
    顯示於類別:[會計學系] 學位論文

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