本論文之主要研究目的,在於藉由對個案醫院中國醫藥大學附設醫院與對照醫院臺北醫學大學附設醫院民國98年到102年之財務報表的分析與比較,向醫療院所之醫師、護理師、有關的管理人員以及社會大眾,舉例說明醫療院所的財務報表應該如何閱讀與使用,以期能落實政府規定特定醫院應公開財務報表,俾利民眾共同參與監督醫療資源的政策目的。本文之財務報表分析與比較的內容,包括(1)收入規模及成長率分析、(2)獲利能力分析(含純益率分析、總資產報酬率分析、人事及藥品費用等主要醫務成本費用分析)、(3)償債能力及財務結構分析(含流動比率、速動比率、利息保障倍數、負債比率分析)、(4)關係人交易與重大承諾事項及或有事項分析。根據上述比較分析之研究研究,本論文對個案醫院提出有關之建議。
This thesis undertakes the China Medical University Hospital and the Taipei Medical University Hospital’s financial statements analyses with an aim to illustrate how medical doctors, nurses and other relevant stakeholders can read and use the information embodied in the hospitals’ financial statements. The financial ratios calculated and compared for these two hospitals including: the growth rate of total revenue, profit margin, rate of return on total assets, percentage of medical cost such as payroll and pharmacy on total revenue, current ratio, acid-test ratio, times-interest-earned ratio, and debt ratio. Based on the findings of the abovementioned analyses, suggestions are proposed to the China Medical University Hospital.