政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/95087
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113822/144841 (79%)
造訪人次 : 51808964      線上人數 : 274
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/95087


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/95087


    題名: 總額預算制度下醫院所有權結構與營運績效關係之研究
    作者: 劉惠玲
    貢獻者: 吳安妮
    劉惠玲
    關鍵詞: 總額預算制度
    支付點值
    核減率
    財務衝擊
    所有權結構
    營運效率
    醫療品質
    財務績效
    global budget system
    floating point-value system
    deduction rate of claim
    hospital ownership
    operational efficiency
    quality of care
    financial performance
    日期: 2009
    上傳時間: 2016-05-09 15:06:33 (UTC+8)
    摘要: 所有權結構、支付制度與競爭係影響醫院績效之關鍵因子，本研究援用相關文獻之發現，推論出三項因素對醫院績效之關係，並以我國獨特之總額預算制度為研究對象，蒐集、串連與合併不同來源之資料，實證檢視衝量競爭與所有權結構對醫院營運績效與醫療品質之聯合效果。
    台灣於民國91年7月實施醫院總額預算制度後，浮動點值制度之設計為醫院間引入了衝量競爭(即虛假價格競爭)，而結算後之點值則係反映出醫院間衝量競爭後之結果，醫院除了需面對支付點值所致之財務衝擊外，尚須面對自全民健保實行後，備受醫院詬病之核減制度之衝擊，因此，本文首先嘗試估算醫院受到核減與支付點值所致之財務衝擊程度。無論是國外或國內之研究，對於不同所有權結構醫院之績效表現是否有差異性，一直無法獲得一致性之結論，除了納入營運效率之績效指標外，本研究亦採用疾病別與醫院層級別之醫療品質指標來檢視不同所有權結構醫院之績效表現。更以考量核減與支付點值所致之財務衝擊程度，取代目前文獻僅以總額前、後之二元變數，評估財務衝擊程度對營運效率、醫療品質與財務績效之影響。最後，則是檢視總額預算制度下，醫院受到之財務衝擊度是否會縮小不同所有權結構醫院之營運效率與醫療品質表現之差距。
    實證研究發現，不同所有權結構醫院之營運效率並未有顯著差異，但不同所有權結構醫院在某些疾病別品質指標(子宮肌瘤切除手術之住院超過7日機率與再入院率)與醫院層級品質指標(院內感染率與淨死亡率)表現上則有差異性；且公立或非營利醫院受到核減與支付點值之財務衝擊高於私立醫院，因此不同所有權結構醫院之行為與績效存有某些差異性。台灣的醫院在總額預算制度下，若受到之財務衝擊程度愈大，其營運效率會變差、醫療品質也受到負面之影響、財團法人醫院之醫務利益率與稅後淨利率也會降低，但現金流量比則會增加，故財務衝擊愈大，醫院之績效愈低。若同時考量財務衝擊度對不同所有權結構醫院之營運效率與醫療品質之聯合效果後，可發現財務衝擊雖然不會縮小公立(或非營利)醫院與私立醫院營運效率之差距，卻縮小公立(或非營利)醫院與私立醫院醫療品質之差距，故以台灣資料可部分支持「不同所有權結構醫院績效差距縮小之因素係競爭力量之崛起」之論點。
    Hospital ownership, payment system and competition are all key drivers to influence hospital performance. This research infer and depict the association of these three drivers from the related literature and empirically examined the effects of fictitious price competition due to the floating point-value system and ownership on hospital operational performance and quality of care by combing and merging different sources of data.
    Deduction rate of claim and the floating point-value system are the two controversial debates to the payment system. I attempt to estimate hospital financial pressures as precipitated by deduction rate of claim and floating point-value system. To investigate whether for-profit, not-for-profit, and government hospitals differ in operating performance and quality of care, five diagnose-level and two hospital-level quality indicators are selected. Different from prior research, the financial pressure is captured by hospital data instead of a binary variable (pre and post global budget) and I examine the effect of financial pressure on hospital operational efficiency, quality of care and financial performance. Finally, we test whether differences in operational efficiency and quality care among hospitals with different ownership forms will mitigate or narrow, as hospital financial pressure increases.
    The results show that for-profit, not-for-profit and government hospitals are far more alike than different in operational efficiency, but ownership affects not only the rate of readmission and the rate of the length of stay larger than 7 days of uterine myomectomy, but also the hospital-level quality indicators: the rate of nosocomial infection and hospital mortality rate. I also find higher financial pressure incurred at government or not-for-profit hospitals than for-profits hospitals. Given my findings, we conclude that hospital ownership status affect performance in terms of quality of care and financial pressure from rate of deduction and float point-value system.
    The study shows that financial pressure adversely affects operational efficiency and quality of care. As not-for proprietary hospital financial pressure increases, the profit margin and net profit ratio will decrease, but the cash flow ratio will increase. Nonetheless, deduction rate of claim and global budget has a negative impact on hospital performance. This research further considers the joint effect of financial pressure on difference between quality of care and efficiency of for-profit hospitals and the other two types. My results indicate that hospital financial pressure mitigates the difference of quality of care between for-profit hospital and not-for profit (or government) hospitals, but does not narrow the difference in quality of care between for-profit hospital and not-for profit (or government) hospitals. This finding partly supports that increased competition should force not-for-profit (or governmental) hospitals to be increasingly similar to their for-profit counterparts.
    參考文獻: 一、中文文獻
    (一)中文期刊
    1. 王心妙、管中閔與羅紀琼，2006，產婦個人特質與姙娠狀況對新生兒體重的影響，台灣衛誌，第25卷第5期：474-481。
    2. 吳南河，2006，捍衛醫界尊嚴，不惜抗爭到底：93-94年健保總額追扣款風波之始末，台灣醫界，第49卷第7期：5-6。
    3. 吳南河，2006，循法律救濟途徑爭取醫界應有權益：續談93-94年健保總額追扣款風波之始末，台灣醫界，第49卷第8期：5-6。
    4. 吳南河，2006，致立委諸公－中央健保局違法行政事實，台灣醫界，第49卷第9期：5-6。
    5. 李文福與王媛慧，1998，台灣地區公私立醫學中心與區域醫院生產力變動之研究－無母數Malmquist指數之應用，經濟論文，第26卷第3期：243-269.
    6. 李冬蜂與吳肖琪，2004，論病例計酬實施前後冠狀動脈繞道手術病患死亡情形，台灣衛誌第23卷第4期：305-315。
    7. 陳明進與黃崇謙，2001，全民健保支付制度改變前後公立醫院與財團法人醫院服務量及醫療利益之比較，當代會計，第2卷第2期：169-194。
    8. 陳欽賢、劉彩卿、林建仁、朱子斌與邱文達，2003，總額支付制度下醫院同儕行為之競合：賽局理論分析，醫務管理期刊，第4卷第3期：68-79。
    9. 陳耀東，2004，全民健保不同支付制度對醫師執業行為之影響及比較，管理學報，第21卷第2期：237-255。
    10. 陳欽賢與賴裕民，2006，醫學中心與區域醫院在總額預算制度下經營效率及生產力之變化，醫院，第39卷第3期：47-58。
    11. 陳建良與管中閔，2006，台灣工資函數與工資性別歧視的分量迴歸分析，經濟論文，第34卷第4期：435-468。
    12. 陳建良，2007，台灣公司部門工資差異的擬真分解─分量迴歸分析，經濟論文，第35卷第4期：473-520。
    13. 洪維河、江東亮與張睿詒，2005，市場結構與組織特性對醫院營運效率之影響市場結構與組織特性對醫院營運效率之影響，管理學報第22卷第2期：191-203。
    14. 許玟玲、張維容與黃國哲，2005，論病例計酬制度下醫院薪資策略對醫師診療行為之影響：以某區域醫院為例，台灣衛誌，第24卷第1期：12-21。
    15. 許碩芬與楊雅玲，2007，醫療提供者之行為策略─賽局理論之應用，管理學報，第24卷第6期：657-670。
    16. 莊逸洲、黃崇哲與鄭明智，2003，台灣醫院總額支付制度院做模式的初步探討，醫務管理期刊，第4卷第3期：1-17。
    17. 莊念慈、黃國哲、許怡欣、郭乃文與魏中仁，2004，醫院因應總額支付制度之策略方案及其相關因素探討，台灣衛誌，第23卷第2期：150-158。
    18. 莊家彰與管中閔，2004，台灣與美國股市價量關係的分量迴歸分析，經濟論文第33卷：379-404。
    19. 郭振雄、羅德城、徐偉初、周麗芳、陳曾基與許守準，2005，非營利醫院財務比率分析：管理決策之財務資訊，美中公共管理，第2卷第7期：31-45。
    20. 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2期：128-138。
    21. 郭振雄與何怡澄，2008，宗教團體與非宗教團體設立之醫療財團法人從事社區公益活動支出差異，第三部門學刊，第9期：71-94。
    22. 楊漢湶、林佩荻與吳心華，2006，私立醫院轉型醫療社團法人面臨問題探討，醫院，第39卷第6期：專稿。
    23. 黃國哲、陳怡樺、張蕙芝、張維容、溫信財與邱瓊萱，2007，總額支付制度實施後醫院的適應策略分析，台灣衛誌，第26卷第4期：283-291。
    24. 張石柱、蕭幸金、陳美惠與王詩鳯，2008，醫療品質與生產力變動之評估－以台灣醫療品質指標計畫(TQIP)為例，當代會計，第9卷第1期：1-32。
    25. 張佳琪與黃文鴻，2001，健保支付制度對全髖及全膝關節置換手術醫療利用情形之影響，台灣衛誌，第20卷第6期：440-450。
    26. 張益誠與廖宏恩，2002，西醫基層診所實施總額預算前後之價量變化－以台灣北部地區西醫基層診所為例，台灣衛誌，第21卷第5期：363-372。
    27. 張樹棠、童瑞龍與錢慶文，2004，醫療保險支付制度對醫師決策之影響－以裝置血管支架為例，醫務管理期刊，第5卷第1期：19-33。
    28. 張育嘉、黎伊帆、汪芳國與鄭守夏，2006，全民健保實施總額預算制度之初步影響評估：以牙醫與西醫基層為例，台灣衛誌，第25卷第2期：152-162。
    29. 張慧如與錢慶文， 2006，影響各醫院門、住診點值之因素探討，醫務管理期刊，第7卷第2期：155-171。
    30. 張耀懋，2006，醫療社團法人面面觀─營利性醫療機構隱然成形，醫院，第36卷第1期：15-17。
    31. 潘奇、魏誠佑、祝道松與侯勝茂，2006，總額預算實施前後署立醫院營運績效之評估，醫務管理期刊，第7卷第4期：403-417。
    32. 葉德豐與王俊文，2002，西醫基層總額支付制度實施前後費用趨勢之研究－以中部四縣市為例，醫務管理期刊，第3卷第4期：11-29。
    33. 蔡偉德與李一鑫，2002，醫院非價格性競爭與市場結構：醫院購置高科技醫療儀器之實證研究，經濟論文，第30卷第1期：57-78。
    34. 鍾佩樺、黃三桂與錢慶文，2004，醫院總額浮動點值對地區醫院財務衝擊之研究，醫務管理期刊，第5卷第2期：208-221。
    35. 簡麗年與吳肖琪，2003，論病例計酬實施前後全股（髖）關節置換術病患出院後30日內的再住院情形，台灣衛誌，第22卷第1期：69-78。
    36. 羅萱，2005，醫院引進及擴張新醫療科技之影響因素與結果，台灣衛誌，第24卷第5期：385-393。
    37. 羅紀琼與詹維玲，2007，醫院總額預算對費用單價與服務量的影響初探，台灣衛誌，第26卷第4期：261-269。
    38. 盧瑞芬與謝啟瑞，2003，台灣醫院產業的市場結構與發展趨勢分析，經濟論文叢刊，第31卷第1期：107-153。
    39. 韓揆，2005，診斷組合制在台推行問題（上）－DRGs之支付精神，支付邏輯及侷限，醫務管理期刊，第6卷第1期：1-19。
    40. 韓揆，2005，診斷組合制在台推行問題（下）－論病例計酬及實施準備，醫務管理期刊，第6卷第1期：20-36。
    (二)論文與書籍
    1. 王政裕，2009，西醫診所在總額預算浮動點值下的經濟行為，國立台北大學經濟學研究所碩士論文。
    2. 王秀香，2006，或有事項在醫院會計之運用，國立陽明大學醫務管理研究所碩士論文。
    3. 王姿婷，2006，醫療財團法人機構董事會更換率決定因素之研究，國立政治大學財政研究所碩士論文。
    4. 林霖，2003，總額支付制度對健康保險財務支出影響之探討，行政院衛生署九十一年度委託研究計畫。
    5. 白裕彬，2003，我國健康保險體系實施總額預算制度後之未來展望與策略探討，行政院衛生署九十一年度委託研究計畫。
    6. 洪純隆、汪秀玲與陳建立，2003，醫院生存法則，台北：洪葉文化事業有限公司。
    7. 全民健康保險醫療費用協定委員會（費協會），2005，總額支付制度問答輯，http://www.doh.gov.tw。
    8. 吳怡欣，2006，我國醫療法人財務會計制度之研究，國立台灣大學醫療構管理研究所碩士論文。
    9. 吳濟華與何柏正，2008，組織效率與生產力評估─資料包絡分析法，台北：前程文化事業有限公司。
    10. 陳正倉、林惠玲、陳忠榮與莊春發，2003，產業經濟學，台北：雙葉書廊有限公司。
    11. 彭桂秋，2005，總額制度浮動點值對醫院財務衝擊之評估，長庚大學醫務管理研究所碩士論文。
    12. 范國棟，2005，台灣醫師執業型態變遷之分析，國立成功大學公共衛生研究所碩士論文。
    13. 張樂心，2003，不同權屬別醫院之經濟行為，國立台灣大學衛生政策與管理研究所博士論文。
    14. 黃品嘉，2006，全民健保支付制度演進與醫院生產效率，國立中央大學產業經濟研究所碩士論文。
    15. 黃鏡如、傅祖壇與黃美瑛，2008，績效評估─效率與生產力之理論與應用，台北：新陸書局股份有限公司。
    16. 楊樹梅，1999，全民健保實施前後財團法人醫院財務分析─以9家主要財團法人醫院為例，國立陽明大學碩士論文。
    17. 孫遜，2004，資料包絡分析法─理論與應用，台北，揚智文化事業股份有限公司。
    18. 鍾惠民、吳壽山、周賓凰與范懷文，2006，財金計量，台北：雙葉書廊有限公司。
    19. 蘇輝成，2005，個別醫院總額支付制度對醫院行為影響探討－以全民健康保險卓越計畫支付制度為例，長庚大學醫務管理研究所碩士論文。
    20. 盧瑞芬與謝啟瑞，2000，醫療經濟學，學富文化事業有限公司。
    二、英文文獻
    1. Arrow, K.J. 1963. Uncertainty and the welfare economics of medical care. American Economic Review 53: 941-973.
    2. Banker, R., G. Potter and D. Srinivasan. 2000. An empirical investigation of an incentive plan based on nonfinancial performance measures. The Accounting Review 75(1): 65-92.
    3. Bazzoli, G.J., J.P. Clement, R.C. Lindrooth, H-F. Chen, S.K. Aydede, B.I. Braun and J.M. Loeb. 2007. Hospital financial condition and operational decisions related to the quality of hospital care. Medical Care Research and Review 64(2): 148-168.
    4. Benstetter, F. and A. Wambach. 2006. The treadmill effect in a fixed budget system. Journal of Health Economics 25: 146-169.
    5. Borden, J. P. 1988. An assessment of the impact of diagnosis-related-group based reimbursement on the technical efficiency of New Jersey hospitals: using data envelopment analysis. Journal of Accounting and Public Policy 17: 77-96.
    6. Boyne, G. A. 2002. Public and private management: What’s the difference? Journal of Management Studies 39: 97-122.
    7. Brickley, J.A., L. Van Horn. 2002. Managerial incentives in nonprofit organizations: Evidence from hospitals. Journal of Law and Economics 14: 227-250.
    8. Callen, J.L., and H. Falk. 1993. Agency and efficiency in nonprofit organizations: The case of “Specific Health Focus” charities. The Accounting Review 68: 48-65.
    9. Carter, R.B., L.J. Massa and M. L. Power. 1997. An examination of the efficiency of proprietary hospital versus non-proprietary hospital ownership structures. Journal of Accounting and Public Policy 16: 63-87.
    10. Chang, H.H. 1998. Determinants of hospital efficiency: the case of central government-owned hospitals in Taiwan. Omega, International Journal of Management Science 26: 307-317.
    11. Chang, H.H., W.J. Chang, S. Das and S.H. Li. 2004. Health care regulation and the operating efficiency of hospitals: Evidence from Taiwan. Journal of Accounting and Public Policy 23: 483-510.
    12. Chang, H.H., M.A Cheng and S. Das. 2004. Hospital ownership and operating efficiency: Evidence from Taiwan. European Journal of Operational Research 159: 513-527.
    13. Chang, L., and J.H. Huang. 2008. The effects of the global budget system on cost containment and the quality of care: Experience in Taiwan. Health Service Management Research 21: 106-116.
    14. Chen, CS., TC. Liu, and LM. Chen. 2003. National health insurance and the antenatal care use: A case in Taiwan. Health Policy 64: 99-112.
    15. Cutler, D.M. and R.J. Zeckhauser. 2000. The anatomy of health insurance. Chapter 11 in A.J. Culyer and J.P. Newhouse eds., Handbook of Health Economics 1A: 564-643. North Holland: Elsevier Science.
    16. Donabedian, A. 1980. Methods for deriving criteria for assessing the quality of medical care. Medicare Care Review 37(7): 653-698.
    17. Douglas, T. J. and J. A. Ryman. 2003. Understanding competitive advantage in the general hospital industry: Evaluating strategic competencies. Strategic Management Journal 24: 333-347.
    18. Dranove, D., M. Shanley and C. Simon. 1992. Is hospital competition wasteful ? Rand Journal of Economics 23: 247-262.
    19. Dranove, D. and M.A. Satterthwaite. 2000. The industrial organization of health care market. Chapter 20 in A.J. Culyer and J.P. Newhouse eds., Handbook of Health Economics 1B: 1093-1139. North Holland: Elsevier Science.
    20. Dutta, S. and S. Reichelstein.2003. Leading indicator variables, performance measurement, and long-term versus short-term contracts. Journal of Accounting Research 41(5): 837-866.
    21. Eldenburg, L. and N. Soderstrom. 1996. Accounting system management by hospitals operating in a changing regulatory environment. The Accounting Review 71: 23-42.
    22. Eldenburg, L. and S. Kallapur. 1997. Change in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes. Journal of Accounting and Economics 23: 31-51.
    23. Eldenburg, L. and S. Kallapur. 2000.The effects of changes in cost allocations on the assessment of cost containment regulation in hospitals. Journal of Accounting and Public Policy 19: 97-112.
    24. Eldenburg, L. and R. Krishnan. 2003. Public versus private governance: a study of incentives and operational performance. Journal of Accounting and Economics 35: 377-404.
    25. Ettner, S. L. and R.C. Hermann. 2001. The role of profit status under imperfect information: Evidence from the treatment patterns of elderly Medicare beneficiaries hospitalized for psychiatric diagnoses. Journal of Health Economics 20: 23-49.
    26. Fan, C.P., K.P. Chen and K. Kan. 1998. The design of payment systems for physicians under global budget- and experimental study. Journal of Economic Behavior & Organization 34: 295-311.
    27. Feldman, R. and F. Lobo. 1997. Global budgets and excess demand for hospital care. Health Economics 6: 187-196.
    28. Frank, R.G., D.S. Salkever, and J. Mitchell. 1990. Market forces and the public goods: Competition among hospitals and provision of indigent care. Advances in Health Economics and Health Service Research 11: 159-183.
    29. Frech, H.E.III. 1976. The Property Rights Theory of the Firm: Empirical results from a natural experiment. Journal of Political Economy 84:143-152.
    30. Frech, H.E.III., and L. R. Mobley. 2000. Efficiency, growth, and concentration: An empirical analysis of hospital markets. Economic Inquiry 38(3): 369-384.
    31. Friesner, D. and R. Rosenman. 2001. The property rights theory of the firm and mixed competition: A counter-example in the US health care industry. International Journal of the Economics and Business 8(3):437-450.
    32. Fudenberg, D. and D. K. Levine. 1993. Steady state learning and Nash equilibrium. Econometrica 61: 547-573.
    33. Gapenski, L., B. Vogel and B. Langland-Orban. 1993. The determinants of hospital profitability. Hospital and Health Services Administration 38: 63-80.
    34. Gift, T.L., R. Arnould and L. DeBrock. 2002. Is healthy competition healthy? New evidence of the impact of hospital competition. Inquiry- Blue Cross and Blue Shield Association 39(1): 45-55.
    35. Grabowski, D.C. and R.A. Hirth. 2003. Competitive spillovers across non-profit and for-profit nursing homes. Journal of Health Economics 22: 1-22.
    36. Greene, W. H. 2000. Econometric Analysis. Prentice Hall International Editions.
    37. Gruber, J. 1994. The effect of competitive pressure on charity: Hospital responses to price shopping in California. Journal of Health Economics 38: 183-212.
    38. Gruber, J. 1994. The incidence of mandate maternity benefits. American Economic Review 84: 622-642.
    39. Gruber, J., K. Adams and J. Newhouse.1997. Physician fee policy and Mdicaid program costs. Journal of Human Resources 32: 611-634.
    40. Gowrisankaran, G. and R. J. Town. 2003. Competition, payers, and hospital quality. Health Services Research 38(6): 1403-1421.
    41. Hadley, J., S. Zuckerman and L.I. Iezzoni. 1996. Financial pressure and competition changes in hospital efficiency and cost-shifting behavior. Medical Care 34(3): 205-219.
    42. Hair, J., R. Anderson, R. Tatham and W. Black. Multivariate Data Analysis. 6th Ed. Prendice-Hall Inc.
    43. Hansmann, H.B. 1980. The role of nonprofit enterprise. Yale Law Journal 89: 835-901.
    44. Hersch, P.L. 1984. Competition and the performance of hospital markets. Review of Industrial Organization 1(4): 324-341.
    45. Hill, N.T. 2000. Adoption of costing systems in US hospitals: An event history analysis 1980-1990. Journal of Accounting and Public Policy 19: 41-71.
    46. Hirth, R.A. 1997. Competition between for-profit and nonprofit health care providers: Can it help achieve social goals? Medical Care Research and Review 54(4): 414-438.
    47. Hirth, R.A. 1999. Consumer information and competition between nonprofit and for-profit nursing homes. Journal of Health Economics 18: 219-240.
    48. Hoerger, T.J. 1991. ‘Profit’ variability in for-profit and not-for-profit hospitals. Journal of Health Economics 10: 259-289.
    49. Hsueh, Y.S., S.Y. D. Lee and Y.T. A. Huang. 2004. Effects of global budgeting on the distribution of dentists and use of dental care in Taiwan. Health Services Research 39: 2135-2153.
    50. Ittner, C. D. and D. F. Larcker. 1996. Measuring the impact of quality initiatives on firm financial performance. Advances in the Management of Organizational Quality 1: 1-37.
    51. Joskow, P. L. 1990. The effects of competition and regulation on hospital bed supply and the reservation quality of the hospital. Bell Journal of Economics 11: 421-447.
    52. Kalai, E. and E. Lehrer. 1993. Rational learning leads to Nash equilibrium. Econometrica 61: 1019-1045.
    53. Kallapur, S. and L. Eldenburg. 2005. Uncertainty, real options, and cost behavior : Evidence from Washington State Hospitals. Journal of Accounting Research 43: 735-752.
    54. Keeler, E.B., L.V. Rubinstein and K.L. Kahn. 1992. Hospital characteristics and quality of care. Journal of the American Medical Association 268: 1709-1714.
    55. Keeler, E.B., G. Melnick and J. Zwanziger. 1999. The change effects of competition on non-profit and for-profit hospital pricing behavior. Journal of Health Economics 18: 69-86.
    56. Kessler, D.P. and M.B. McClellan. 2002. The effects of hospital ownership on medical productivity. RAND Journal of Economics 33(3): 488-506.
    57. Koenker, R. and G.J. Bassett. 1978. Regression quantiles. Econometrica 46:211-244.
    58. Koenker, R. and K. F. Hallock. 2001. Qunatile regression. Journal of Economic Perspectives 15(4): 143-156.
    59. Koenker, R. 2005. Quantile regression. Canbridge. New York: Cambridge University Press.
    60. Lambert, R.A. and D.F. Larcker. 1995. The prospective payment system, hospital efficiency, and compensation contracts for senior-level hospital administrators. Journal of Accounting and Public Policy 14: 1-31.
    61. Lambert, D. 1992. Zero-inflated Poisson regression with an application to defects in manufacturing. Technometrics 34: 1-14.
    62. Langabeer II, J. 1998. Competitve strategy in turbulent healthcare markets: An analysis of financially effective teaching hospitals. Journal of Healthcare Management 43(6): 512-525.
    63. Lee, M.C. and A. M. Jones. 2004. How did dentists respond to the introduction of global budgets in Taiwan? An evaluation using individual panel data. International Journal of Health Care Finance and Economics 4: 307-326.
    64. Lee, M.C. and A. M. Jones. 2006. Heterogeneity in dentists’ activity in Taiwan: an application of quantile regression. Empirical Economics 31: 151-164.
    65. Leone, A.J. and R.L. Van Horn. 2005. How do nonprofit hospitals manage earnings? Journal of Health Economics 24: 815-837.
    66. Leonard, J.R., M. S. Rauner, M. Schaffhauser-Linzatti, and R. Yap. 2003. The effect of funding policy on day of week admissions and discharges in hospitals: The cases of Austria and Canada. Health Policy 63: 239-257.
    67. Lien H.M., Chou S.Y. and Liu J.T. 2008. Hospital ownership and performance: evidence from stroke and cardiac treatment in Taiwan. Journal of Health Economics 27:1208-1223.
    68. Lin, H.C., S. Xirasagar and C.H. Tang. 2004a. Cost per discharge and hospital ownership under prospective payment and cost-based reimbursement systems in Taiwan. Health Policy and Planning 19: 166-176.
    69. Lin, H.C., S. Xirasagar, and S. Kao. 2004b. Association of hospital ownership with patient transfers to outpatient care under a prospective payment system in Taiwan. Health Policy 69: 11-19.
    70. Lynk, W. J. 1995. Nonprofit hospital mergers and the exercise of market power. Journal of Law and Economics 38: 437-461.
    71. Mark, T.L. 1996. Psychiatric hospital ownership and performance: Do nonprofit organizations offer advantages in markets characterized by asymmetric information? The Journal of Human Resources 31: 631-649.
    72. McClellan, M. 1997. Hospital Reimbursement Incentives: An empirical analysis. Journal of Economics & Management Strategy 6: 91-128.
    73. McClellan, M., and D.O.Staiger. 1999. The quality of health care providers. NBER Working Paper no.7327 (August).
    74. Melnick, G. A. and J. Zwanziger. 1988. Hospital behavior under competition and cost-containment policies: The California experience, 1980 to 1985. Journal of the American Medical Association 260(18): 2669-2675.
    75. Milcent, C. 2005. Hospital ownership, reimbursement systems and mortality rates. Health Economics 14: 1151-1168.
    76. Miller, R. H. 1996. Competition in the health system: good news, and bad news. Health Affairs 15(3): 23-32.
    77. Mougeot, M and F. Naegelen. 2005. Hospital price regulation and expenditure cap policy. Journal of Health Economics 24: 55-72.
    78. Moulton, B.R., 1990. An illustration of a pitfall in estimating the effects of aggregate variables on micro units. Review of Economics and Statistics 72: 334-338.
    79. Newhouse, J. 1970. Toward a theory of nonprofit institutions. American Economic Review 60: 64-74.
    80. Nguyen, N. X. and F. W. Derrick. 1994. Hospital markets and competition: Implications for antitrust policy. Health Care Management Review 19: 34-43.
    81. Noether, M. 1988. Competition among hospitals. Journal of Health Economics 7: 259-284.
    82. Oswald, S. L., L. R. Gardiner and J. S. Jahera Jr. 1994. Ownership effects on operating strategies: Evidence of expense-preference behavior in the hospital industry. Managerial and Decision Economics 15: 235-244.
    83. Pauly, M.V. and M. Redisch. 1973. The not-for-profit hospital as a physicians’ cooperative. American Economic Review 63: 87-99.
    84. Pauly, M.V. 1987. Nonprofit firms in medical markets. The American Economic Review 77: 257-262.
    85. Propper, C. 1996. Market structure and prices: The responses of hospitals in the UK National Health Services to competition. Journal of Public Health: 307-335.
    86. Puig-Junoy, J. 2000. Partitioning input cost efficiency into its allocative and technical components: An empirical DEA application to hospitals. Socioeconomic Planning Sciences 34: 199-218.
    87. Rivers, P.A. and M. D. Fottler 2004. Do HMO penetration and hospital competition impact quality of hospital care? Health Services Management Research 17: 237-248.
    88. Robinson, J.C. and H.S. Luft. 1985. The impact of hospital market structure on patient volume, average length of stay, and the cost of care. Journal of Health Economics 4: 333-356.
    89. Robinson, J. C., and H. S. Luft. 1988. Competition, regulation and hospital costs, 1982 to 1986. Journal of the American Medical Association 260(18): 2676-2681.
    90. Rose-Ackerman, S. 1996. Altruism, nonprofits, and economic theory. Journal of Economic Literature 34: 701-728.
    91. Schlesinger, M., B. Gray and E. Bradford 1996. Charity and compassion: The role of nonprofit ownership in a managed health care system. Journal of Health Politics, Policy and Law 21(9): 697-751.
    92. Schlesinger, M., R. Dorwart, C. Hoover and S. Epstein. 1997. Competition, ownership, and access to hospital services: Evidence from psychiatric hospitals. Medical Care 35(9): 974-992.
    93. Sedatole, K. 2003. The effect of measurement alternatives on a nonfinancial quality measures’s forward-looking properties. The Accounting Review 78(2):555-580.
    94. Shen, Y.C. 2003. The effect of financial pressure on the quality of care in hospitals. Journal of Health Economics 22: 243-269.
    95. Shen Y.-C., Eggleston K., Lau J. and Schmid C.H. 2007. Hospital ownership and financial performance: what explains the different findings in the empirical literature? Inquiry 44:41-68.
    96. Sheu, M-L., T-W. Hu, T. E. Keeler, M. Ong and H-Y. Sung. 2004. The effect of a major cigarette price change on somking behavior in California: a zero-inflated negative binomial model. Health Economics 13:781-791.
    97. Siciliani, L. 2006. Selection of treatment under prospective payment systems in the hospital sector. Journal of Health Economics 25: 479-499.
    98. Silverman, E. and J. Skinner. 2004. Medicare upcoding and hospital ownership. Journal of Health Economics 23: 369-389.
    99. Sloan, F.A. 2000. Not-for-profit ownership and hospital behavior. Chapter 21 in A.J. Culyer and J.P. Newhouse eds., Handbook of Health Economics 1B: 1141-1174. North Holland: Elsevier Science.
    100. Sloan, F.A., G.A. Picone, D.H. Taylor Jr. and S.Y. Chou. 2001. Hospital ownership and cost and quality of care: Is there a dime’s worth of difference? Journal of Health Economics 20: 1-21.
    101. Spector, W.D., T.M. Selden and J.W. Cohen. 1998. The impact of ownership type on nursing home outcomes. Health Economics 7: 639-653.
    102. Tuckman, H. and C. Chang. 1988. Cost convergence between for-profit and not-for-porfit nursing homes: Does competition matter? Quarterly Review of Economics and Business 28(4): 50-65.
    103. Volpp, K. G. M., J. D. Ketchan, A. J. Epstein and S. V. Williams. 2005. The effects of price competition and reduced subsidies for uncompensated care on hospital morality. Health Services Research 40(4):1056-1077.
    104. Watkins, A. L. 2000. Hospital financial ratio classification patterns revisited: Upon considering nonfinancial information. Journal of Accounting and Public Policy 19: 73-95.
    105. Wei, C.K. 2006. Measuring efficiency and productivity change in Taiwan hospitals: A nonparametric frontier approach. The Journal of American Academy of Business, Cambridge 10:317-323.
    106. Weiner, B.J., J.A. Alexander, S.M Shortell, L.C. Barker, M. Becker and J.J Geppert. 2006. Quality improvement implementation and hospital performance on quality indicators. Health Service Research 41(2): 307-325.
    107. Wolfe, P. R. and D. W. Moran. 1993. Global budgeting in OECD countries. Health Care Financing Review 13(3): 55-76.
    108. Xirasagar, S. and H.C. Lin. 2004. Cost convergence between public and for-profit hospitals under prospective payment and high competition in Taiwan. Health Services Research 39: 2101-2115.
    109. Xirasagar, S. and H.C. Lin. 2006. Effects of payment incentives, hospital ownership and competition on hospitalization decisions for ambulatory surgical procedures. Health Policy 76: 26-37.
    110. Yeh, SC. J., YY. Lo, and T. T.H. Wan. 2005. Ambulatory care visits and quality of care: does the volume-control policy matter? Health Policy 74: 335-342.
    111. Younis, M., P.A. Rivers and M.D. Fottler. 2005. The impact of HMO and hospital competition on hospital costs. Journal of Health Care Finance 31: 60-74.
    描述: 博士
    國立政治大學
    會計學系
    88353503
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0088353503
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

    文件中的檔案:

    沒有與此文件相關的檔案.



    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋