醫療機構網頁資訊揭露之探討-以台灣醫療機構為例

The Study of Taiwan Medical Institutions on Web Information Disclosure –An Empirical Study on Taiwan Medical Institutions.

林玟馨(Wen-Hsin Lin)

指導教授 ： 郭振雄

國立臺北大學/商學院/會計學系/碩士(2008年)

摘要

醫療機構的營運具高度專業知識，且與民眾生活息息相關，若能透過資訊的溝通與傳遞，降低醫病間資訊不對稱，將可提高民眾的生活品質，更可降低醫院機構的責任，並增強其課責。本研究以台灣的246家醫療機構為樣本，於97年3月期間實際檢視醫療機構所之網頁資訊揭露情況。本研究依據醫療機構特性與相關文獻設計評估醫療機構網頁資訊揭露的指標，並實際搜尋與整理醫療機構網頁計算網頁資訊指標，以瞭解台灣醫療機構實際網頁資訊揭露程度，並以t檢定與Wilcoxon檢定，檢視不同類型醫療機構資訊揭露的差異。希望提供主管機關訂立資訊揭露之規範，以及醫療機構主管機關營運管理的參考依據。本研究主要結果如下：
一、以權屬別看網頁資訊揭露：醫療機構資訊揭露程度，非營利醫院優於公立醫院，此二者又優於私立醫院；財務資訊品質揭露程度及網頁資訊易親性程度，皆為公立醫院優於非營利醫院，此二者又優於私立醫院；整體資訊揭露程度，為公立醫院優於非營利醫院，此二者又優於私立醫院。實證結果符合法令規範：非營利醫院及私立醫院不受政府資訊公開法之規範，沒有揭露財務資訊的必要，且自願揭露意願較低。
二、以評鑑等級看網頁資訊揭露：醫療機構資訊揭露程度，揭露程度與評鑑等級成正向關係；財務資訊品質揭露程度，區域醫院優於地區醫院，地區醫院優於醫學中心；網頁資訊易親性程度，為區域醫院優於醫學中心，醫學中心優於地區醫院；整體資訊揭露程度，醫學中心與區域醫院沒有顯著差異，同時皆較地區醫院為優。此一實證結果，合於醫院評鑑制度並不重視財務資訊揭露監督。
三、以病床規模看網頁資訊揭露：醫療機構資訊揭露程度、網頁資訊易親性程度及整體資訊揭露程度來看，揭露程度與醫院規模成正向關係；而在財務資訊品質揭露程度方面，揭露平均值不高且差異不大，標準差皆大於平均值，顯示財務資訊揭露程度上存在極大差異。

關鍵字

醫療機構,網頁資訊揭露,醫院監督機制

並列摘要

The operation of the medical institutions has high professional knowledge, and closely linked with people's lives. If it can go through communication and transmission of information, reduce information asymmetry and improve the people's quality of the life, can reduce the responsibility of the hospital institutions even more, strengthen its responsibility. To research 246 medical institutions of Taiwan as sample, look over medical institutions webpage reveal the situation during March 2008. This research designs and assesses the indicator that reveal of the webpage information of medical institutions according to the characteristic of medical institutions and relevant literature. In order to understand the medical institutions of Taiwan reveals the intensity in webpage information actually, difference of looking over the information of different kinds of medical institutions and revealing. Hope to offer the norm that the competent authority concluded information and revealed, and the reference basis of the operation and management of competent authority of medical institutions. The main result of this research is as follows:
First, webpage information to disclosure with medical institutions type: Reveal the intensity in information of medical institutions, the non-commercial hospital is superior to the public hospital, this two are superior to the private hospital again. Reveal the accessibility intensity of webpage information and financial information quality, is all superior to the non-commercial hospital for the public hospital, this two are superior to the private hospital again. Reveal the intensity in whole information, superior to the non-commercial hospital for the public hospital, this two are superior to the private hospital again. The real example result accords with the decree norm: The non-commercial hospital and private hospital are not disclosed the norm of the law by government's information, have not revealed the necessity of financial information, and reveal voluntarily the will is relatively low.
Second, webpage information to disclosure with the ranking level hospital: Reveal the intensity is succeeding with the ranking level hospital to the relation in medical institutions message. Financial information quality, the regional hospital is superior to the local hospital, the local hospital is superior to the medical center. The accessibility of webpage information, the regional hospital is superior to the medical center, the medical center is superior to the local hospital. Reveal the intensity in whole information, the medical center and regional hospital have not shown the difference, all more excellent than local hospital at the same time. Empirical result, shut on hospital commenting ancient bronze mirror system pay attention to financial message reveal, supervise.
Third, webpage information disclosure with the scale of the sick bed: Medical institutions information reveal intensity、Webpage information reveal accessible intensity and global message reveal intensity , reveal the intensity and the scale of hospitals is becoming to the relation. Financial information quality, reveal the average is not high and the difference is not big, the standard deviation is all greater than the average. Finally, financial information disclosure intensity exist the great difference.

並列關鍵字

Medical Institutions,Web Information Disclosure,Supervision Mechanism of hospital

參考文獻

江明修、梅高文(2003)，《自律乎？他律乎？財團法人監督機制之省思》，中國行政評論，第12期，頁137-160。

會計研究月刊編輯部(2004)，《政府會計資訊揭露之現狀與展望》，會計研究月刊，第223期，頁120-128。

廖毓婷(2006)，非營利組織財務資訊揭露之探討，中原大學會計研究所未發表碩士論文。

財團法人醫院評鑑暨醫療品質策進會，http: //www.tjcha.org.tw/。

郭振雄，何怡澄(2007)，《非營利醫院之醫院教研公益活動與治理機制》，台灣公共衛生雜誌，26卷2期，頁128-139。