非營利醫院之董事會結構與社區公益活動

Board Structure and Community Benefit Services of not-for-profit Hospitals

郭振雄(Jenn-Shyong Kuo) ； 何怡澄(Yi-Cheng Ho)

《台灣公共衛生雜誌》 26卷2期 (2007/04) Pp. 128-139

https://doi.org/10.6288/TJPH2007-26-02-05

摘要

目標：非營利醫院的主要營運目標之一為社區公益活動，董事會結構和組成與其績效有關聯性，我國醫療法規範非營利醫院董事會結構與組成，本研究提供台灣實證資料。方法：採用2000-2004年度36間非營利醫院追蹤資料，分別以教育與研究支出、免費醫療支出，以及社區公益支出作為應變數，對董事會規模、非醫院員工董事比例，以及負責醫師亦為董事進行迴歸分析。結果：董事會規模對免費醫療支出，以及社區公益支出均有顯著的正向影響；非醫院員工董事比例僅對教育與研究支出有顯著的正向影響；院長亦為董事對教育與研究支出有顯著的正向影響，對免費醫療支出有顯著的負向影響。結論：非營利醫院同時具有社會與商業的角色，其董事會根據成立宗旨組成。非營利醫院之董事會結構和組成與其營運目標的關聯性，可作為主管機關制訂規範的參考。

關鍵字

非營利醫院 ； 社區公益活動 ； 董事會結構與組成

並列摘要

Objective: To examine if the structure and composition of a hospital Board of Directors can have an impact on the capacity of Taiwan's private not-for-profit hospitals to deliver community benefit services. Method: Using unbalanced panel data collected between 2000 and 2004 through audited financial statements and surveys from 36 private not-for-profits hospitals in Taiwan, this article explores whether Board structure and composition has an impact on education and research expenditures, uncompensated care service expenditures, and community benefit services offered by these hospitals. Results: Our regression analysis data suggest that Board size has a significantly positive relationship with uncompensated care expenditures and community benefit service expenditures. The percentage of outsiders on the Board has a significantly positive relationship with research and education service expenditures. In addition, executives on the Board have a significantly positive impact on research and education expenditures while having a negative impact on uncompensated care expenditures. Conclusions: All private not-for-profit hospitals have the social role to provide community benefit services and the business role to make profits. The Board of Directors is composed according to each organization's established purpose. Results of this research show that board structure and composition are able to affect hospital performance. This board structure and composition effect for not-for-profit hospitals can make normal reference as the competent authority.

並列關鍵字

not-for-profit hospital ； community benefit services ； board structure

參考文獻

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。台灣衛誌。25，440-8。

(2004)。行政院衛生署：醫療法。

(2003)。行政院財政部：教育文化公益慈善機關或團體免納所得稅適用標準。

Bhagat S,Black B(1999).The uncertain relationship between board composition and firm performance.Business Lawyer.65,921-63.

Bradshaw P,Murray V,Wolpin J(1992).Do nonprofit boards make a difference? an exploration of the relationship among board structure, process, and effectiveness.21,227-49.