醫療財團法人董事會之規模、任期及性別比例對其經營績效影響之探討

How Board Size, Tenure, and Gender Affects Operating Performance of Medical Foundations

方羿強(YI-CHIANG FANG)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2020年)

https://doi.org/10.6840/cycu202000090

摘要

本研究主要探討醫療財團法人在設立背景不同時，董事會規模、任期及性別比率等董事會結構變數，對其經營績效(總資產報酬率)之影響性。實證結果顯示，醫療財團法人之董事會性別比率對其經營績效呈顯著正相關，而進一步探討醫療財團法人之設立背景不同時，董事會規模、任期及性別比率等董事會結構變數對經營績效之影響性，的確會因為醫療財團法人的設立背景不同而有所差異。關於企業與一般背景之醫療財團法人，其董事會任期對其經營績效呈顯著正向相關，而宗教與一般背景之醫療財團法人，其董事會性別比率對其經營績效呈現顯著正向相關。依照研究之結論，若未來醫療財團法人要提升與改善其經營績效，企業背景與一般背景之醫療財團法人，可以透過增長董事會成員的任期使其能從中不斷的累積經驗，提升專業經營與領導領域之技能，進而有助於其經營績效；宗教背景與一般背景之醫療財團法人，可以透過增加董事會之女性董事比率，以促進經營績效的提升。

關鍵字

經營績效 ； 董事會規模 ； 董事會任期 ； 董事會性別比率

並列摘要

This study mainly discusses the influence of board structure variables such as board size, tenure, and gender ratio on the operating performance (ROA) of medical foundation with different backgrounds. The results show that the gender ratio of the board of directors has a significant positive correlation with the operating performance. Then discuss the different backgrounds of the establishment of a medical foundation, the impact of board structure variables such as board size, tenure, and gender ratio on operating performance will indeed vary depending on the background of the establishment of the medical foundation. Regarding medical foundation with general and corporate backgrounds, the tenure of its board of directors has a significant positive correlation with its operating performance, while the medical foundation of religious and general backgrounds, its board sex ratio has a significant positive correlation with its operating performance. Following the research indicators, if future medical foundation wants to improve their operating performance, a medical foundation with a corporate background and a general background can continue to accumulate experience by increasing the tenure of board members to enhance professional management and leadership skills, that can improve their business performance, And medical foundation with a religious background and general background can increase the ratio of female directors of the board of directors to promote the improvement of business performance.

並列關鍵字

Operating Performance ； Board Size ； Board tenure ； Board gender ratio

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