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    题名: 臺灣公立醫院經營效率之實證研究
    其它题名: Public Hospitals` Operational Efficiency of Taiwan
    作者: 郭弘卿;林江亮;楊志春
    Lin, Chiang-Liang;Yang, Chin-Chun;Kuo, Horng-Ching
    贡献者: 會計系
    关键词: 數據包絡分析法DEA;整體效率;純粹技術效率;公立醫院
    Data Envelopment Analysis DEA;overall efficiency;pure technical efficiency;public hospitals
    日期: 2007-05
    上传时间: 2014-02-19 16:53:32 (UTC+8)
    摘要: 本研究運用資料包絡分析法(DEA)，探討2001到2004年間，臺灣不同體系公立醫院的經營效率，并且找出改進各醫院效率的方向與幅度。實證顯示，醫院整體效率值的排名依序為教育部體系、衛生署體系、國防部體系、退輔會體系，其中退輔會體系效率值的離散程度較小，國防部體系的離散程度則較大。純粹技術效率值的排名依序為“教育部”體系、“退輔會”體系、“國防部”體系、“衛生署”體系，其中“教育部”體系效率值的離散程度較小，其它各體系醫院的離散程度則較大。敏感度分析顯示，將產出項由「出院人次」改為「門急診人次」後，各體系之平均效率值依序皆為“教育部”、“衛生署”、“退輔會”及“國防部”，與前述結果略有不同。其中“退輔會”體系之整體效率稍高于“國防部”體系，顯現相較于“國防部”而言，“退輔會”「出院人次」產出的整體效率較差，而「門急診人次」產出的效率則較佳；“衛生署”體系的純粹技術效率則高于“退輔會”與“國防部”體系，顯現相對而言“衛生署”體系醫院「出院人次」產出的純粹技術效率較差，而「門急診人次」產出的效率則較佳。
    This paper uses Data Envelopment Analysis (DEA) to evaluate the operating efficiency of different types of public hospitals in Taiwan during the period 2001-2004 in hopes to find ways to improve their operations. In terms of overall efficiency, hospitals are ranked sequentially as follows: Ministry of Education (MOE) type, Department of Health (DOH) type, Ministry of Defense (MOD) type, and Veterans Affairs Commission (VAC) type. Of these hospitals, the dispersion of efficiency is small for VAC and it is large for MOD. Ranked by pure technical efficiency, these hospitals are listed sequentially as follows: MOE, VAC, MOD, and DOH, with the dispersion smaller for MOE, and larger for the other types. A sensitivity analysis also shows that, once the analyzed output item is altered from "patients discharged from hospital" to "outpatients and emergency patients", hospitals ranked on average efficiency value are listed sequentially as follows: MOE, DOH, VAC, MOD, which is an outcome slightly different from the result stated above. Among others, the overall efficiency of VAC is superior to that of MOD. A closer look reveals that VAC`s output efficiency is inferior in "patients discharged from hospital" and superior in "outpatients and emergency patients" as compared to MOD. The pure technical efficiency of DOH, on the other hand, is superior to that of VAC and MOD. A closer look indicates that the pure technical efficiency of DOH is inferior in "patients discharged from hospital" and superior in "outpatients and emergency patients" as compared to VAC and MOD.
    關聯: 現代會計與審計, 3(5), 45-52
    数据类型: article
    显示于类别:[會計學系] 期刊論文

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