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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/95951
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/95951


    Title: 財團法人醫院財務績效之評估
    Authors: 許守華
    Contributors: 徐偉初
    郭振雄

    許守華
    Date: 2002
    Issue Date: 2016-05-10 16:01:05 (UTC+8)
    Abstract:   財團法人醫院為達公益角色的營運宗旨,永久經營及充足資源為必需的條件,因此財務績效益顯重要。本文以民國85年至89年間30家財團法人醫院作為樣本。利用非參數分析法中的DEA進行技術效率與財務績效評估。採用財務報表之財務資訊作為財務投入產出,而以行政院衛生署所統計之「台灣地區公私立醫療院所現況與服務量調查」作為實物投入產出。首先,將投入產出分成六種組合,作敏感度分析;第二,檢視財務績效在不同權屬(宗教財團法人醫院與否),以及醫院座落區域(都會區與非都會區)是否有所差別;第三,將DEA所求出之財務績效與技術效率作為應變數,分別以傳統財務比率及非財務變數作為獨立變數,進行迴歸分析,試圖了解傳統財務比率與財務績效的關聯性,以及影響財務績效的原因;最後,對DEA所求出投入與產出項之權數進行討論,以了解各項產出對財團法人醫院營運目標的重要性。
      本研究之主要結論為:
      1. 為彌補過去研究忽略財團法人醫院社會公益角色,於產出項加入「社會福利支出」。權數分析指出財團法人醫院的目標式中,社會公益為其重要營運目標之一。
      2. 本研究建立的財務績效指標型態,不同於過去研究的技術效率,且財務績效指標與財務比率間的關聯性較為合理。
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    Description: 碩士
    國立政治大學
    財政學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2010000459
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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