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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/49242


    Title: 醫療財團法人社區公益活動、捐贈收入與其財務指標的關聯性
    The relation of charity,donation,and financial index in the non-profit hospitals
    Authors: 王詩婷
    Contributors: 羅德城
    王詩婷
    Keywords: 醫療財團法人
    公益活動
    捐贈收入
    財務指標
    Date: 2009
    Issue Date: 2010-12-08 02:02:36 (UTC+8)
    Abstract: 本研究探討醫療財團法人財務指標與醫療社會服務支出及捐贈收入之間的關聯性。醫療財團法人彌補政府失靈的功能,以從事慈善公益活動為主要目標,協助政府醫療供給的不足。行政院衛生署在醫療財團法人慈善公益活動上,規範需提撥年度醫療收入結餘百分之十,辦理醫療社會服務與教育研究發展事項,並成立醫策會進行全國醫院評鑑工作。
    本研究採用隸屬於行政院衛生署醫事處的醫療財團法人為樣本,探討民國95年至97年經會計師簽證查核的財務報表。財務指標以財務報表所附之財務比率為選擇,採用負債比率、流動比率、應收帳款收款期間、總資產週轉率、醫療社會服務支出占醫療收入結餘比率、醫務利益率及槓桿度衡量;非財務指標部分以醫療財團法人是否為醫學中心層級及不同創辦者型態,探討對醫療財團法人社服支出及捐贈收入面的影響。
    實證結果顯示,財務比率對醫療社會服務及捐贈收入影響之變動方向相似;醫院為醫學中心層級與醫療社會服務支出及捐贈收入皆為顯著正向關係;宗教型態創辦醫院的財務績效較其他創辦型態為佳,且醫務利益率與捐贈收入呈顯著正相關。本研究發現醫院的評鑑制度對於醫療財團法人的慈善公益活動與捐贈影響,成效顯著;此外,相較於非宗教型態醫院,捐贈者較願意捐款予宗教型態且為醫學中心層級之醫院。
    Reference: 一、中文文獻
    杜淑敏(1997),「醫院產品組合對其財務績效的影響分析」,陽明大學醫務管理研究所碩士論文。
    李佩憶 (2004),「非營利組織捐贈收入之影響因素研究」,元智大學會計學系碩士論文。
    林江亮、何永智(2009),「資訊透明與財務操縱對非營利組織捐贈收入影響之研究」,應用經濟論叢 86,頁139-185。
    許守華 (2002),「財團法人醫院績效之評估」,政治大學財政學系碩士論文。
    孫遜(2004),「資料包絡分析法:理論與應用」,台北:揚智文化,頁187-197。
    郭振雄、何怡澄、羅德城 (2006),「非營利醫院的負債融資與社區公益活動」,台灣公共衛生雜誌 25(6),頁440-448。
    郭振雄、何怡澄 (2007),「非營利醫院之董事會結構與社區公益活動」,台灣公共衛生雜誌 26(2),頁128-139。
    張學聖(2007),「財團法人醫院財務資訊品質揭露之研究」,陽明大學醫務管理研究所碩士論文。
    楊樹梅(1999),「全民健保實施前後財團法人醫院財務分析-以九家主要財團法人醫院為例」,陽明大學醫務管理研究所碩士論文。
    簡瑜萱 (2007),「我國財團法人醫院債務融資與效率關連性之探討」,政治大學財政學系碩士論文。
    二、英文文獻
    Bernstein, L. A. and Wild, J. J. (1983), Financial Statement Analysis:Theory, Application, and Interpretation, 3rd edition. Irwin Press, Homewood, IL.
    Cleverley, W.O. and Nilsen, K. (1985), “Assessing financial position with 29 key ratios”, Hospital Financial Management, 30(1), 30-36.
    Coyne J.S. (1986), “A financial model for assessing hospital performance:an application to multi-institutional organizations”, Hospital Health Services Administration, 31(2), 28-40.
    Cleverly, W.O. (1990), “Improving financial performance:a study of 50 hospitals”, Hospital Health Services Administration, 35(2), 173-187.
    Callen, J. L. and Falk H. (1993), “Agency and efficiency in nonprofit organizations: the case of specific health focus charities”, The Accounting Review, 68(1), 48-65.
    Callen, J. L. (1994), “Money Donations, Volunteering and Organizational Efficiency”, The Journal of Productivity Analysis, 5, 215-228.
    Fama, E. F., and Jensen, M. C. (1983), “Separation of ownership and control”, Journal of Law and Economics, 26, 301-325.
    Fama, E. F., and Jensen, M. C. (1983), “Agency problems and residual claims”, Journal of Law and Economics, 26, 327-349.
    Frank, R. G. and Salkever, D. S. (1991), “The supply of charity services by nonprofit hospitals:motives and market structure”, The Rand Journal of Economics, 22(3), 430-445.
    Glandon, G. L., Counte, M., Holloman, K. and Kowalczyk, J. (1987), “An analytical review of hospital financial performance measures”, Hospital Health Services Administration, 32(4), 439-455.
    Harrison, J. P. and Sexton, C. (2006), “The improving efficiency frontier of religious not-for-profit hospitals”, Hospital Topics, 84(1), 2-10.
    Jack, N. (2001), “The role of nonprofit in health care”, Journal of Health Politics, Policy and Law, 26(5), 1113-1130.
    Myers, S. C. (1977), “Capital structure”, The Journal of Economic Perspectives, 15(2), 81-102.
    Magnus, S. A., Smith, D. G. and Wheeler, John R.C. (2004), “The association of debt financing with not-for-profit hospitals’ provision of uncompensated care”, Journal of Health Care Finance, 30(4), 46-58.
    Nicholson, S., Pauly, M. V., Burns, L. R., Baumritter, A. and Asch, D. A. (2000), “Measuring Community Benefits Provided by For-Profit and Nonprofit Hospitals”, Health Affairs, 19(6), 168-177.
    Ozcan, Y. A. and McCue, M. J. (1996), “Development of a financial performance index for hospitals:DEA approach”, The Journal of the Operational Research Society, 40(1), 18-26.
    Posnett, J. and Sandler, T. (1989), “Demand for charity in private non-profit markets:the case of the U.K.”, Journal of Public Economics, 40, 187-200.
    Smith, D. G., Clement, J. P. and Wheeler, J. R. C. (1995), “Philanthropy and hospital financing”, Health Service Research, 30(5), 615-635.
    Segal, L. M. and Weisbrod, B. A. (1998) “Interdependence of commercial and donative Revenues”, in To Profit or Not to Profit: The Commercial Transformation of the Nonprofit Sector, edited by Weisbrod, B. A., Cambridge University Press.
    Weisbrod, B. A. (1977), The voluntary non-profit sector, Lexington: D.C. Health.
    Weisbrod, B. A. and Dominguez, N. D. (1986), “Demand for collective goods in private nonprofit markets: can fundraising expenditures help overcome free-rider behavior? ” Journal of Public Economics, 30, 83-96.
    Description: 碩士
    國立政治大學
    財政研究所
    97255010
    98
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0972550101
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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