dc.contributor.advisor | 郭振雄 | zh_TW |
dc.contributor.author (Authors) | 簡瑜萱 | zh_TW |
dc.creator (作者) | 簡瑜萱 | zh_TW |
dc.date (日期) | 2007 | en_US |
dc.date.accessioned | 14-Sep-2009 13:39:55 (UTC+8) | - |
dc.date.available | 14-Sep-2009 13:39:55 (UTC+8) | - |
dc.date.issued (上傳時間) | 14-Sep-2009 13:39:55 (UTC+8) | - |
dc.identifier (Other Identifiers) | G0094255008 | en_US |
dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/32321 | - |
dc.description (描述) | 碩士 | zh_TW |
dc.description (描述) | 國立政治大學 | zh_TW |
dc.description (描述) | 財政研究所 | zh_TW |
dc.description (描述) | 94255008 | zh_TW |
dc.description (描述) | 96 | zh_TW |
dc.description.abstract (摘要) | 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。 | zh_TW |
dc.description.tableofcontents | 第壹章 緒論 1 第一節 研究背景 1 第二節 研究動機與目的 4 第三節 研究架構 7 第貳章 文獻回顧 9 第一節 非營利醫院存在之原因與使命 9 第二節 資料包絡分析法評估醫院之效率 16 第三節 負債融資對醫院的影響 19 第四節 其他影響醫院經營之因素 25 第五節 文獻回顧小結 28 第參章 研究方法 30 第一節 資料來源 30 第二節 實證變數與假說 30 第三節 實證模型 35 第肆章 實證迴歸結果 36 第一節 迴歸分析 36 第二節 敏感度分析 45 第三節 迴歸結果小結 45 第伍章 結論與限制 49 第一節 結論與建議 49 第二節 研究限制與延伸 50 參考文獻 52 附錄 56 | zh_TW |
dc.language.iso | en_US | - |
dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094255008 | en_US |
dc.subject (關鍵詞) | 財團法人醫院 | zh_TW |
dc.subject (關鍵詞) | 效率 | zh_TW |
dc.subject (關鍵詞) | 債務融資 | zh_TW |
dc.subject (關鍵詞) | 社區公益活動 | zh_TW |
dc.title (題名) | 我國財團法人醫院債務融資與效率關聯性之探討 | zh_TW |
dc.type (資料類型) | thesis | en |
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