English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 95906/126496 (76%)
Visitors : 31668921      Online Users : 448
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/128715


    Title: 臺灣非營利醫療機構之財務報表分析:資料包絡分析法的應用
    The Financial Statement Analysis of Not-for-profit Medical Institutions in Taiwan: An Application of the DEA Approach
    Authors: 羅光達
    Lo, Kuang-Ta
    郭振雄*
    Kuo, Jenn-Shyong
    Contributors: 財政系
    Keywords: 非營利醫療機構;資料包絡分析法;績效指標;社區公益服務
    Not-for-profit Medical Institutions;Data Envelopment Analysis;Performance Index;Community Benefit Service
    Date: 2015-04
    Issue Date: 2020-02-20 13:15:08 (UTC+8)
    Abstract: 本文採用資料包絡分析法 (data envelopment analysis; DEA) 來計算臺灣46家非營利醫療 機構的財務績效指標。本文在計算非營利醫療機構的財務績效指標時,亦將其商業與社會的角 色同時納入考量。本研究的實證結果顯示,透過DEA方法計算而得的財務績效指標與八個傳統 財務比率之間具有高度的相關性。同時,DEA方法計算的財務績效指標,不僅涵蓋醫療機構的 獲利性與資產使用效率的資訊,也包括其提供社區公益服務的資訊。此外,實證結果也顯示, 醫療機構的健保給付等級與其財務績效指標間呈現正向關係。換言之,本研究的樣本顯示醫院 的健保給付等級愈高,除了表示其醫療品質愈高之外,同時也會有著較佳的財務績效表現。因 此,本研究認為透過由DEA所計算而得的整體財務績效指標與傳統財務比率的共同分析,更能 夠提供非營利醫療機構完整且互補的財務表現之訊息。
    This study employs the data envelopment analysis (DEA) to compute the financial performance index of 46 not-for-profit medical institutions in Taiwan. The results suggest that our DEA financial performance index relates highly with eight major inancial ratios that represent both operational and social roles of not-for-profit medical institutions. The DEA financial performance index encompasses not only profitability and information regarding the efficiency of assets usage, but also information regarding services of benefit to the community. In addition, the results further show that not-for-profit medical institutions in different accreditation statuses also have different financial performance. In our sample, a hospital with a higher accreditation status or better medical quality will have better financial performance. Hence, this study concludes that complementing the DEA approach with the traditional ratio analysis permits more detailed analysis of performance measures for not-for-profit medical institutions in Taiwan.
    Relation: 管理與系統, Vol.22, No.2, pp.205-228
    Data Type: article
    Appears in Collections:[財政學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    348.pdf1030KbAdobe PDF27View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback