醫療財團法人董事會組成及設立背景對其舉債程度影響之探討

本研究探討董事會規模及董事長性別等董事會組成變數，對醫療財團法人舉債程度（負債比率）之影響，並討論當醫療財團法人之設立背景不同時，上述董事會組成與舉債程度之關聯性是否也會不同。實證結果顯示，醫療財團法人之董事會規模與舉債程度，並無顯著關聯；但其董事長性別與舉債程度，則呈現顯著正向關聯。考慮設立背景後發現，企業背景及一般背景醫療財團法人，其董事會規模與舉債程度呈顯著負相關；宗教背景醫療財團法人之董事長性別與舉債程度間，呈顯著正相關；一般背景醫療財團法人之董事長性別與舉債程度間，呈顯著負相關。換言之，醫療財團法人之董事會組成及設立背景，確實會影響其舉債程度。

關鍵字

舉債程度；董事會組成；董事會規模；董事長性別

並列摘要

This study explores whether the board composition and funding type of medical foundations are correlated with their debt financing levels. We consider size of the board and gender of the chair of the board for the board composition factor, and, based on funding types, classify the foundations as business-supported, religiously-supported, and general foundations. Our results show that the size of the board is not, and yet the gender of the chair of the board is related to the debt financing level of medical foundations. A closer look at the results reveals that the size of the board is negatively related to debt financing for business-supported and general foundations that are neither business nor religiously supported, and the gender of the chair of the board is positively related to debt financing for religiously supported foundations while it is negatively related to debt financing for the general foundations. Overall, the results suggest that board composition is related to debt financing for medical foundations and this relation varies with the fundnig type of the foundations.