Title

醫院整合是否提升經營績效?以台北市立聯合醫院為例

Translated Titles

Does hospital integration enhance performance? Evidence from Taipei City Hospital.

DOI

10.6846/TKU.2011.00860

Authors

吳倩芸

Key Words

整合策略 ; 財務績效 ; 資料包絡分析法 ; 麥氏生產力指數 ; Integration ; financial performance ; Development Envelopment Analysis ; Malmquist Productivity Change Index

PublicationName

淡江大學會計學系碩士班學位論文

Volume or Term/Year and Month of Publication

2011年

Academic Degree Category

碩士

Advisor

王貞靜;韓幸紋

Content Language

繁體中文

Chinese Abstract

台北市立聯合醫院面臨醫療環境改變以及健保限制給付與政府財政緊縮等內部及外部壓力,促使其在2005年進行整合,整合後之結果受到全民關注。不僅是公立醫院肩負特殊使命與社會責任,擔任配合政府政策實行之重要角色,同時其財務來源,亦受政府預算之補助,其經營成效攸關政府投入之資金是否為有效運作。本研究運用財務比率與麥氏生產力指數驗證聯合醫院在整合前後之財務績效與生產力變動,藉此分析台北市立聯合醫院在整合策略之實行是否比之前更佳,能否在規模擴大與聯合營運下提升獲利能力。同時評估整合後之聯合醫院與位於同樣地理位置中之醫院是否更具有競爭優勢。研究結果指出,台北市立聯合醫院之績效表現,在財務績效方面,雖然整合後低於整合前,與另外三家醫院相比之表現亦處於劣勢,但各項指標顯示整合後之財務績效已呈現穩定成長之狀態;生產力方面,整合前呈現不穩定狀態,但整合後之生產力已逐漸進步;效率方面,至97年已達到相對有效率,即和他院相比,投入資源已作最有效率之運用。

English Abstract

Since The Taipei City Hospital confronted hardship in medical environment and financial difficulty that the Global Budgeting which reduces the insurance fees and reduction of budgets , to improve this predicaments, the strategy of integration was carry out by Taipei City Hospital in 2005. The effect of integration that was the public pay attention to. We use financial ratios and Malmquist Productivity Change Index to examine the effect after the integration of Taipei City Hospital, furthermore, we use financial ratios to compare the results with other hospital which in the same geographic distribution. We also use Malmquist to compute Total factor productivity for the other three hospitals which changed. In addition, we use Development Envelopment Analysis to evaluate the managerial performance with the other competitive hospital. We find the financial performance of The Taipei City Hospital was worse and we find after integration, the financial performance was worse than the other hospitals, too. But after integration for a while, the financial performance for The Taipei City Hospital has been stably growth. The computation of Malmquist suggests that the total factor productivity for The Taipei City Hospital is better than before. And we use Development Envelopment Analysis to find The Taipei City Hospital is relatively efficiency.

Topic Category 管理學院 > 會計學系碩士班
社會科學 > 財金及會計學
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