財團法人醫院獲利與醫療救濟服務差異之研究：以不同形態財團法人醫院為例

The Study of Financial Performance and Community Benefit Services in Different Types of Nonprofit Hospitals

張力(Li Chang)

《當代會計》 13卷1期 (2012/05) Pp. 93-116

https://doi.org/10.6675/JCA.2012.13.1.04

摘要

財團法人醫院大都以社會公益為設立宗旨，但是主管機關卻未對財團法人醫院，加以嚴格稽核與監督。因此，財團法人醫院也可能以非營利之名，行獲利之實。本研究之目的為：（1）探討企業與其他財團法人醫院財務績效與醫療救濟服務支出之差異；（2）討論家族與非家族財團法人醫院之利潤與醫療救濟服務支出之差異；（3）研究宗教與其他財團法人醫院財務績效與醫療救濟服務支出之差異。本研究擬採用追蹤資料模型之固定效果模式來衡量各類醫院利潤與醫療救濟服務支出之差異，並以31家財團法人醫院自2002年到2008年間，共217樣本，進行檢驗。結果發現，企業財團法人醫院之獲利性（醫療救濟服務支出）高過（低於）其他醫院財團法人醫院；家族財團法人醫院之獲利性與醫療救濟服務支出都高於非家族財團法人醫院；宗教財團法人醫院之獲利性（醫療救濟服務支出）低於（高過）其他財團法人醫院。

關鍵字

財團法人醫院 ； 獲利 ； 醫療救濟服務支出 ； 全民健保

並列摘要

Nonprofit hospitals are commonly known as social welfare for their establishment. However, due to failure of auditing and monitor from the government, these hospitals may actually make huge profit in the name of nonprofit. This study aims to explore the differences in financial performance and spending on community amongst nonprofit hospitals run by private companies, those run by family-owned companies, by non-family-owned companies, those run by religious organizations, and nonprofit hospitals other than the above. This study uses panel data with the fixed-effect model to measure the differences in financial performance and community benefit services by the different types of nonprofit hospitals. The 217 samples from 31 nonprofit hospitals over the seven-year period from 2002 and 2008 were used in the analysis. The results indicate that (1) the financial performance (spending on community benefit services) of nonprofit hospitals run by private companies is higher than (less than) other nonprofit hospitals; (2) the financial performance and spending on community benefit services of nonprofit hospitals run by family-owned companies are higher than those run by non-family-owned companies; (3) the financial performance (spending on community benefit services) of nonprofit hospitals run by religious organizations is less than (higher than) other types of nonprofit hospitals.

並列關鍵字

nonprofit hospitals ； financial performance ； community benefit services ； the National Health Insurance

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