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    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/114730


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/114730


    Title: 我國醫療基金營運效率之評估
    Evaluating the Efficiency of Nonprofit Medical Funds
    Authors: 張錫惠
    蕭家旗
    Chang, Hsi-Hui
    Shiau, Jia-Chi
    Keywords: 醫療基金;效率;資料包絡分析;迴歸分析
    Medical funds;Efficiency;DEA;Regression
    Date: 1995-10
    Issue Date: 2017-11-15 14:53:56 (UTC+8)
    Abstract: 本研究評估我國中央政府所轄之六個醫療基金，民國七十九至八十三會計年度間之營運效率。研究之進行分兩階段。第一階段採用資料包絡分析法，衡量及比較各醫療基金在五個會計年度之營運效率。實證結果顯示，六個醫療基金五個會計年度之二十九個被衡量單位(觀察值)中，有十八個單位之營運效率，在閻定經濟規模報酬假設下為相對低效率，而有十二個單位之營運效率，在變動經濟規模報酬假設下為相對低效率。第二階段利用迴歸分析法，探究和評估影響醫療基金營運效率之攸關因素。研究結果發現，每萬人醫師數，佔床率、及評估年度對營運效率有正面影響，但服務科別數，及榮民住院比率對營運效率有負面影響，其中除每萬人醫師數一項外，其餘四項均達統計上之顯著水準。
    This study evaluates the efficiency of central government-owned medical funds over five fiscal years between 1990 and 1994. Research proceeds in two steps. Step one employs DEA to estimate the efficiency with the choice of inputs and outputs being specific to medical funds operations. The results indicate that 18 (12) of the 29 sample observations .are identified as relatively inefficient under the assumption of constant (variable) returns to scale. Step two specifies multiple regression models to evaluate factors affecting the efficiency of medical funds. The results reveal that occupation rates have a significant positive impact on efficiency and efficiency has improved over time. While the relative number of physicians per capita has a positive but insignificant effect on efficiency, the number of service types provided and the proportion of retired veteran patients are negatively and significantly associated with efficiency.
    Relation: 會計評論, 29, 41-78
    Data Type: article
    DOI 連結: http://dx.doi.org/10.6552%2fJOAR.1995.29.2
    DOI: 10.6552/JOAR.1995.29.2
    Appears in Collections:[會計評論] 期刊論文

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