透過您的圖書館登入
IP:18.226.177.223
  • 學位論文

醫師獎酬制度對醫院績效之影響

The Impact of a Physician Incentive on Hospital Performance

指導教授 : 朱炫璉
若您是本文的作者,可授權文章由華藝線上圖書館中協助推廣。

摘要


自從健保制度施行以來,醫院開始面臨著龐大的財務壓力。為了提升醫師工作效率以及鼓勵醫師更努力的工作,醫院通常會透過獎酬機制來激勵醫師以達成醫院所之目標。因此本文透過個案醫院來探討醫院獎酬制度之衡量標準與醫療部門績效表現之間的關聯性,以了解個案醫院獎酬制度之合理性。 本研究以複迴歸模型、資料包論分析以及Tobit迴歸模型來了解個案醫院中各醫療部門之獲利率、效率與醫師現金獎酬之間的關聯性。而研究結果顯示,以醫療診療次數、提供服務多寡來當作獎酬衡量標準之個案醫院,各部門之財務績效表現和效率上都和現金獎酬之間呈現負向之關係。這表示目前個案醫院績效獎酬之衡量標準,無法改進個案醫院之財務狀況,亦不能有效提升個案醫院各部門之效率。因此,個案醫院應該重新思考其獎酬制度之衡量標準,並且也可以同時考慮以非財務之獎酬來鼓勵醫師,提升醫院績效。

並列摘要


The objective of this study is to investigate the appropriateness of a physician incentive plan based upon treatment of patients in a large private not-for-profit hospital. We examine the relationship between physicians’ bonuses and their performance to assess the appropriateness of the physician incentive plan in the case hospital. The multiple regression model is used to examine the relationship between physicians’ bonuses and departmental profitability. In addition, a tobit model is used to examine the relationship between physicians’ bonuses and departmental efficiency. We use Data Envelopment Analysis (DEA) model to measure the operational efficiency of each department in the case hospital. The results indicate that physicians’ bonuses in the case hospital are negatively correlated with departmental profitability and efficiency. That is, the incentive plan may not be appropriate and it does not induce physicians to reduce departmental costs and improve efficiency. Our results suggest that the incentive plan is flawed and might fail to hold physicians accountable for cost control. The study contributes to the literature by providing empirical evidence about the appropriateness of physician incentive plan in the healthcare industry. It also provides useful insights for hospital executives concerning potential pitfalls to be aware of when designing physician incentive plans.

並列關鍵字

無資料

參考文獻


Chu, H.L., S.Z Liu. 2008. “The Effect of Buyer Incentive Plan on PurchasingPerformance: Evidence from a 3C Chain Store Company in Taiwan.” Drug Information Journal. 42(5): 493-502.
Ang, J.S, A.S., Chen and J.W., Lin. 2005. “Ascertaining the effects of employee bonus plans” Applied Economics. 37(12): 1439-1448.
Banker, R.D. 1996. “Hypothesis tests using data envelopment analysis” The Journal of Productivity Analysis. 7(2-3): 275-282.
Banker, R.D. 1996. “ A field study of the impact of a performance-based incentive plan” Journal of Accounting & Economics. 21(2): 195-226.
Banker, R.D. 2002. “The use of performance measures in incentive contraction” American Economic Review. 90(2): 415-420.

延伸閱讀