- 學位論文
我國財團法人醫院盈餘管理動機之研究
A Study on Non-profit Proprietary Hospitals Motivation of Earnings Management
摘要
隨著醫療技術的進步，國人對於醫療健康越來越重視，然而，財團法人醫院之規模及醫療資源有逐漸擴大之趨勢，因此財團法人醫院對於盈餘管理之方式亦逐漸受到社會大眾之關注。 本研究以財團法人醫院為研究對象，探討財團法人醫院之管理當局對於盈餘管理之操控，以提高捐贈者及醫療資源使用者對管理當局的信任及肯定，吸引更多捐贈者投入資金，並降低資訊不對稱所產生之風險。本研究採用The Modified Jones Model來檢測財團法人醫院進行盈餘管理動機之分析。 本研究實證結果顯示：1.從財務揭露方面發現，應收帳款越高之財團法人醫院，其管理當局越有可能會透過應收帳款的折讓或評價帳戶來進行盈餘管理。2.從法律層面發現，管理當局為達到醫療法規定應提撥之標準，因此，當教育研究發展費用過低時，管理當局傾向進行向上盈餘管理。3.從財務結構方面發現，負債比率越高之醫院，其財務結構較不健全，發生財務危機之可能性相對較高，而容易受到財務報表使用者之注意，因此，較不易透過可裁決應計項目來從事盈餘管理。
並列摘要
With advances in medical technology, people more and more attention for medical and health, however, non-profit proprietary hospitals and medical resources scale trend of gradual increase, so non-profit proprietary hospitals for earnings management approach has become increasingly concerned about the community. In this study, the non-profit proprietary hospitals as the research object of profit hospitals management control for earnings management to increase donors and users of medical resources on the management of the trust and recognition to attract more donors to invest money, and reduce the risk arising from asymmetric information. In this study, The Modified Jones Model to detect earnings management of the non-profit proprietary hospitals of motivation. The empirical results show that: 1. From a financial disclosure has been found, the higher the non-profit proprietary hospitals, accounts receivable, its management is more likely to discount or through the evaluation of account receivables to earnings management. 2. Found that from a legal perspective, the management of medical law to achieve the standards should be set aside, so that when educational research and development costs low, the management tends to upward earnings management. 3. From a financial structure was found, the higher the debt ratio of the hospital, its financial structure is unsound and the possibility of financial distress is relatively higher, while vulnerable to financial statement users of the note, therefore, less likely to be through to decision total project to engage in earnings management.
參考文獻
延伸閱讀
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