董事會結構對醫療財團法人財務操縱之影響

How Board Structure Affects Financial Manipulation of Medical Foundations

陳怡潔(Yi-Chieh Chen)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2017年)

https://doi.org/10.6840/cycu201700365

摘要

本文以2006至2015年度之台灣醫療財團法人為樣本，探討其董事會結構對其醫療財團法人財務操縱行為之影響。
實證結果顯示，一般類型醫療財團法人董事會規模與財務操縱影響程度呈顯著正相關；而對宗教類型及企業類型之醫療財團法人而言，其董事會規模與財務操縱影響程度呈顯著低於一般類型醫療財團法人。董事會改選方面，一般類型醫療財團法人董事會改選與財務操縱影響程度無直接相關性；然而對宗教類型及企業類型之醫療財團法人而言，其董事會改選對財務操縱影響程度顯著高於一般類型醫療財團法人。董事會費用部分，一般類型醫療財團法人其董事會費用與財務操縱影響程度呈顯著負相關；對宗教類型之醫療財團法人而言，其董事會費用與財務操縱影響程度顯著高於一般類型醫療財團法人，而在企業類型醫療財團法人中則與一般類型醫療財團法人無顯著差異。最後設置監察人部分，一般類型醫療財團法人其設置監察人與財務操縱影響程度呈顯著負相關；宗教類型之醫療財團法人其設置監察人與財務操縱影響程度顯著高於一般類型醫療財團法人，而在企業類型醫療財團法人中則與一般類型醫療財團法人無顯著差異。
本研究之貢獻如下:第一，目前醫療法所規定董事會規模應設置在9至15人，對於一般類型醫療財團法人可能非屬最合適之規模，因此建議未來可就不同類型規定其董事會規模人數。第二，目前董事會改選之規定仍存有缺陷，可進一步規定連任次數及繼任者之身分。第三，董事會費用會影響宗教類型醫療財團法人財務操縱影響程度，因此也許能進一步要求董事會揭露董事薪酬發放方式。最後，我們發現設置監察人反而助長宗教醫療財團法人財務操縱影響程度，因此可能可以進一步確認所設置監察人之獨立性。

關鍵字

董事會 ； 財務操縱 ； 醫療財團法人 ； 宗教類型 ； 企業類型 ； 一般類型

並列摘要

The study is to examine the effect of board governance structure on financial manipulation of Medical Foundation （not-for-profit hospital）in Taiwan by using samples from 2006 to 2015.
The empirical result shows that there is a positively significant relationship between board size and financial manipulation on general type of Medical Foundation. In terms of the religion type and the business type , board size to the degree of financial manipulation were significantly lower than the general type. In board re-election, the board re-election has no direct relevance to financial manipulation on general types; but for the religion type and the business type, board re-election to the degree of financial manipulation is significantly higher than the general type. In board expense, there is a negatively significant relationship between board expense and financial manipulation on the general type; but for the religion type, board expense to the degree of financial manipulation is significantly higher than the general type; and there is no differences between the business type and the general type. And we also find, There is a negatively significant relationship between setting up supervisors and financial manipulation on the general type; but for the religion type, setting up supervisers to the degree of financial manipulation is significantly higher than the general type; and there is no differences between the business type and the general type.
The contributions of this study are as follows: First, the current medical law stipulates that the board size should be set at 9 to 15, but for the general type of Medical Foundation may not be the most appropriate size, it is recommended that setting different size for different types in future. Second, the rules of the board re-election is still defective, may can forward set the terms and define successor's identity. Third, the board expense encourages the degree of financial manipulation on the religion type, it may be possible to further ask to disclose how the compensation paid. Finally, we find that setting up the supervisor instead encourage the degree of financial manipulation on the religious type, therefore may further sure the independence of supervisors.

並列關鍵字

board ； financial manipulation ； medical foundations ； religion type ； business type ； general type

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