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題名 非營利醫院的負債融資與營運效率及資本投資效率之關聯性
其他題名 The Association of Debt Financing with Not-for-Profit Hospitals` Operational and Capital-Investment Efficiency
作者 何怡澄;郭振雄
Ho,Yi-Cheng;Kuo,Jenn-Shyong
貢獻者 政大財政系
關鍵詞 非營利醫院;負債融通;營運效率;資本投資效率
Not-for-Profit Hospital;Debt Financing;Operational Efficiency;Capital-Investment Efficiency
日期 2010-01
上傳時間 26-Aug-2013 10:58:36 (UTC+8)
摘要 本文運用台灣資料進行非營利組織採用負債融通資金,對營運效率與資本投資效率的影響之實證分析。採用32家非營利醫院在2002-2004年度的資料,以淨營運收入率、佔床率、醫事人員病床比與平均住院人次費用衡量營運效率,以淨資產報酬率、資產報酬率與固定資產報酬率衡量資本投資效率。迴歸分析指出負債比率與資產報酬率與固定資產報酬率呈顯著負向關係,支持命題;負債比率與醫事人員病床比及平均住院人次費用呈顯著負向關係,支持命題。實證結果顯示非營利醫院採用負債融通,無法有效地監督資本投資計畫,達到提升資本投資效率,但可有效地監督營運活動,提升營運效率。
This paper uses the Travel Cost Method (TCM) to evaluate the benefits from ameliorating cardiovascular disease. Data from the CVDFACTS project and NHI are used for the empirical analysis. Results using the truncated negative binomial regression model show that if we can ameliorate risk factors, such as hypertension, cholesterol, diabetes and obesity, among cardiovascular disease sufferers so that the risk levels are no higher than found in the general population the Benefits of Ameliorating Disease are cost of medical service can be reduced NT$ 36.0, 35.5, 30.9 and 24.1 billion respectively. It is believed that research the benefits from ameliorating cardiovascular disease researcher and policy executor for caring about should have reference value.
關聯 經濟研究, 46(1), 141-170
資料類型 article
dc.contributor 政大財政系en_US
dc.creator (作者) 何怡澄;郭振雄zh_TW
dc.creator (作者) Ho,Yi-Cheng;Kuo,Jenn-Shyongen_US
dc.date (日期) 2010-01en_US
dc.date.accessioned 26-Aug-2013 10:58:36 (UTC+8)-
dc.date.available 26-Aug-2013 10:58:36 (UTC+8)-
dc.date.issued (上傳時間) 26-Aug-2013 10:58:36 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/59098-
dc.description.abstract (摘要) 本文運用台灣資料進行非營利組織採用負債融通資金,對營運效率與資本投資效率的影響之實證分析。採用32家非營利醫院在2002-2004年度的資料,以淨營運收入率、佔床率、醫事人員病床比與平均住院人次費用衡量營運效率,以淨資產報酬率、資產報酬率與固定資產報酬率衡量資本投資效率。迴歸分析指出負債比率與資產報酬率與固定資產報酬率呈顯著負向關係,支持命題;負債比率與醫事人員病床比及平均住院人次費用呈顯著負向關係,支持命題。實證結果顯示非營利醫院採用負債融通,無法有效地監督資本投資計畫,達到提升資本投資效率,但可有效地監督營運活動,提升營運效率。en_US
dc.description.abstract (摘要) This paper uses the Travel Cost Method (TCM) to evaluate the benefits from ameliorating cardiovascular disease. Data from the CVDFACTS project and NHI are used for the empirical analysis. Results using the truncated negative binomial regression model show that if we can ameliorate risk factors, such as hypertension, cholesterol, diabetes and obesity, among cardiovascular disease sufferers so that the risk levels are no higher than found in the general population the Benefits of Ameliorating Disease are cost of medical service can be reduced NT$ 36.0, 35.5, 30.9 and 24.1 billion respectively. It is believed that research the benefits from ameliorating cardiovascular disease researcher and policy executor for caring about should have reference value.en_US
dc.language.iso en_US-
dc.relation (關聯) 經濟研究, 46(1), 141-170en_US
dc.subject (關鍵詞) 非營利醫院;負債融通;營運效率;資本投資效率en_US
dc.subject (關鍵詞) Not-for-Profit Hospital;Debt Financing;Operational Efficiency;Capital-Investment Efficiencyen_US
dc.title (題名) 非營利醫院的負債融資與營運效率及資本投資效率之關聯性zh_TW
dc.title.alternative (其他題名) The Association of Debt Financing with Not-for-Profit Hospitals` Operational and Capital-Investment Efficiencyen_US
dc.type (資料類型) articleen