dc.contributor.advisor | 羅德城 | zh_TW |
dc.contributor.author (Authors) | 王詩婷 | zh_TW |
dc.creator (作者) | 王詩婷 | zh_TW |
dc.date (日期) | 2009 | en_US |
dc.date.accessioned | 8-Dec-2010 02:02:36 (UTC+8) | - |
dc.date.available | 8-Dec-2010 02:02:36 (UTC+8) | - |
dc.date.issued (上傳時間) | 8-Dec-2010 02:02:36 (UTC+8) | - |
dc.identifier (Other Identifiers) | G0972550101 | en_US |
dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/49242 | - |
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) | 97255010 | zh_TW |
dc.description (描述) | 98 | zh_TW |
dc.description.abstract (摘要) | 本研究探討醫療財團法人財務指標與醫療社會服務支出及捐贈收入之間的關聯性。醫療財團法人彌補政府失靈的功能,以從事慈善公益活動為主要目標,協助政府醫療供給的不足。行政院衛生署在醫療財團法人慈善公益活動上,規範需提撥年度醫療收入結餘百分之十,辦理醫療社會服務與教育研究發展事項,並成立醫策會進行全國醫院評鑑工作。 本研究採用隸屬於行政院衛生署醫事處的醫療財團法人為樣本,探討民國95年至97年經會計師簽證查核的財務報表。財務指標以財務報表所附之財務比率為選擇,採用負債比率、流動比率、應收帳款收款期間、總資產週轉率、醫療社會服務支出占醫療收入結餘比率、醫務利益率及槓桿度衡量;非財務指標部分以醫療財團法人是否為醫學中心層級及不同創辦者型態,探討對醫療財團法人社服支出及捐贈收入面的影響。 實證結果顯示,財務比率對醫療社會服務及捐贈收入影響之變動方向相似;醫院為醫學中心層級與醫療社會服務支出及捐贈收入皆為顯著正向關係;宗教型態創辦醫院的財務績效較其他創辦型態為佳,且醫務利益率與捐贈收入呈顯著正相關。本研究發現醫院的評鑑制度對於醫療財團法人的慈善公益活動與捐贈影響,成效顯著;此外,相較於非宗教型態醫院,捐贈者較願意捐款予宗教型態且為醫學中心層級之醫院。 | zh_TW |
dc.description.tableofcontents | 第一章 緒論 1 第一節 研究背景 1 第二節 研究動機與目的 2 第三節 研究架構 3 第二章 文獻探討 5 第一節 財務績效的衡量 5 第二節 非營利組織績效與捐贈 8 第三節 醫療財團法人與公益活動 10 第四節 文獻小結 12 第三章 研究方法 13 第一節 研究架構 13 第二節 資料來源 14 第三節 研究變數 16 第四節 實證模型 19 第四章 實證分析 20 第一節 敘述統計 20 第二節 相關分析 23 第三節 實證結果 25 第五章 結論 37 第一節 研究結論 37 第二節 研究限制與建議 37 參考文獻 39 | zh_TW |
dc.language.iso | en_US | - |
dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0972550101 | en_US |
dc.subject (關鍵詞) | 醫療財團法人 | zh_TW |
dc.subject (關鍵詞) | 公益活動 | zh_TW |
dc.subject (關鍵詞) | 捐贈收入 | zh_TW |
dc.subject (關鍵詞) | 財務指標 | zh_TW |
dc.title (題名) | 醫療財團法人社區公益活動、捐贈收入與其財務指標的關聯性 | zh_TW |
dc.title (題名) | The relation of charity,donation,and financial index in the non-profit hospitals | en_US |
dc.type (資料類型) | thesis | en |
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