探討醫院預算支出型態與預算協商機制之關聯性

本研究探討醫療預算支出型態與預算協商機制之關聯性。本文將預算支出型態區分為資本預算類以及費用預算類，進而探討與預算協商（正式化及非正式化）之關聯性。本研究透過問卷調查法分析醫院評鑑合格效期在2017年12月31日以前的區域級私立醫院，作為研究之樣本，採用Likert七點尺度量表計分。實證結果發現：資本類預算對正式化與非正式化協商有正向的影響，費用類預算對正式化與非正式化協商雖然沒有顯著的影響，但結果同樣可以讓私立醫院的預算主管，在未來面臨規劃不同支出預算時，能透過有效之預算協商程序，來獲得醫院高層主管的支持與認同。

關鍵字

預算支出型態；正式化協商機制；非正式化協商機制；溝通理論

並列摘要

This paper explores the effect of two types of hospital budget expenditures on budget communication mechanisms. In this paper, the relationship between budget communication (formal and informal) and capital budget and expense budget are discussed. A questionnaire survey was conducted to analyze the study samples of regional hospitals before 2017/12/31, and Seven-point Likert scale was used for scoring. Empirical results show that: capital budget of formal and informal communication have a positive effect, although expenses budget of formal and informal communication is no significant effect, but the results can also let private hospitals budget manager, when facing different budget planning, can through the budget of the effective consultation program, to get the hospital executive support and recognition in the future.