醫療財團法人董事會結構與組成與營運效率及投資效率的關聯性

Abstract

本研究使用追蹤資料模型分析臺灣31家醫療財團法人2000～2004年度資料，探討非營利醫院之董事會結構與組成對營運效率與投資效率的影響。營運效率以淨營運收入率、占床率、平均住院人次費用、醫事人員病床比衡量，投資效率以淨值報酬率、資產報酬率、固定資產報酬率衡量。實證結果指出，董事會規模與四個營運效率指標均無顯著關聯性，但董事會規模與淨值報酬率呈顯著負相關。外部董事比例僅與住院人次費用呈負相關，而對其他三個營運效率指標無顯著關聯性，但外部董事比例對固定資產報酬率及資產報酬率有正面影響。院長亦為董事對營運效率的營業收入率及醫事人員病床比，以及資本投資效率的淨值報酬率與資產報酬率，均有正面影響。

This study discussed the impact of composition and structure of board on the operational and investment efficiency with data collected from Taiwan not-for-profit hospitals. In this paper, operational efficiency was measured by net operating income to revenues, expenses per admission, and full-time equivalence employees per occupied bed; while the investment efficiency was measured by return on net assets, return on assets, and return on net fixed assets. \nPanal data model was employed to analyze 31 not-for-profit hospitals during the period of 2000-2004. The regression result indicates that: board size has no effect on 4 operating efficiency index, but has significant negative effect on return on net asset. The ratio of outside board member only has negative effect on expense per admission, have no significant impact on the other 3 operating efficiency index. But ratio of outside board member has positive impact on return on fixed asset and return on total asset. Finally, executive on board has positive influence to operational efficiency (net operating income to revenues and Full-time equivalence employees per occupied bed) and capital investment efficiency (return on net asset and return on asset).