政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/128715
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 109952/140891 (78%)
造访人次 : 46247066      在线人数 : 1082
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/128715


    题名: 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
    作者: 羅光達
    Lo, Kuang-Ta
    郭振雄*
    Kuo, Jenn-Shyong
    贡献者: 財政系
    关键词: 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
    日期: 2015-04
    上传时间: 2020-02-20 13:15:08 (UTC+8)
    摘要: 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.
    關聯: 管理與系統, Vol.22, No.2, pp.205-228
    数据类型: article
    显示于类别:[財政學系] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    348.pdf1030KbAdobe PDF2182检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    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。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    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。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈