醫療院所財務績效評估之研究- 以國軍醫院、榮民醫院與部立醫院為例

本研究使用資料包絡分析法（Data Envelopment Analysis, DEA），評估同屬公立醫院但不同主管機關的國軍醫院、國軍退除役官兵輔導委員會所屬醫院(榮民醫院)及衛生福利部所屬醫院(部立醫院)的財務績效指標（Financial performance index, FPI），並分析醫院的改善方向與程度。本文以國軍醫院、榮民醫院與部立醫院在2016年到2018年得資料。採兩階段方式分析，第一階段使用資料包絡分析法，計算三類公立醫院的綜合財務績效指標；第二階段採用差額變數，分析未達最佳效率醫院在投入及產出端，可以改進的方向與程度。分析結果發現，首先，在權屬、評鑑等級或以地區，國軍醫院的財務績效效率值均高於榮民醫院及部立醫院；其次，差額變數分析，發現國軍醫院在產出端需增加金額或投入端應減少的金額，皆低於榮民醫院及部立醫院。分析結果顯示國軍醫院綜合財務績效皆優於榮民醫院及部立屬醫院。

關鍵字

國軍醫院；公立醫院；綜合財務績效；資料包絡分析法；差額變數分析

並列摘要

This study adopts Data Envelopment Analysis (DEA) to evaluate the financial performance index (FPI) of three types of hospitals which are all public hospitals but supervised by different authorities. These are military hospitals, hospitals of Veterans Affairs Council (veterans hospitals), and hospitals of the Ministry of Health and Welfare (ministry hospitals). In addition, this study analyzes how and how much performance of the hospitals could be improved. This study adopts a two-stage approach, using the financial data of military hospitals, veterans hospitals, and ministry hospitals. Firstly, DEA is utilized to calculate the comprehensive financial performance index of three types of public hospitals. Secondly, Slack Variable Analysis is applied to find out how and how much to improve the efficiency of the hospitals in terms of input and output. It is found that, firstly, with different authorities, levels of accreditation, or region, the financial performance efficiency value of military hospitals is higher than that of veterans hospitals and ministry hospitals. Secondly, based on Slack Variable Analysis, the amount that should be increased on the output side or the amount that should be reduced on the input side of military hospitals is lower than that of both veterans hospitals and ministry hospitals. The results reveal that the comprehensive finance performance of military hospitals is better than that of veterans hospitals and ministry hospitals.