財團法人醫院教育研究發展費用與績效之關聯性

The Relationship Between R&D and Performance in Medical Foundation

吳岱穎(DAI-YING WU)

指導教授 ： 李佳玲

國立中正大學/管理學院/會計與資訊科技學系/碩士(2016年)

摘要

過去文獻指出公司研究發展活動與公司未來績效呈正相關，在非營利組織環境下，本國《醫療法》四十六條規定醫療財團法人醫院必須投入教育研究發展活動；財政部台財稅第851903992號函規定：非營利組織依其設立之法律或目的的事業主管機關訂定之業務監督準則、財務處理法規辦理提撥支基金或準備金，經報請目的的事業主管核准者，可提撥年度之支出。因此醫院為未來準備而提撥的教育研究發展費用可列為提撥年度之支出，具有當年度避稅效果。本研究以民國九十五年至民國一百零三年間，手工收集中華民國衛生福利部公布之財團法人醫院財務報表資料，樣本筆數共計385筆，探討醫院投入教育研究發展費用與財務績效之關聯性，以及教育研究發展費用與避稅傾向之關聯性，其中研究發展費用包括當期提撥當期支用之教育研究發展費用與當期提撥未支用之教育研究發展費用。
　　實證結果發現：醫院當期支用教育研究發展費用與未來財務績效有顯著正相關；醫院當期提撥教育研究發展費用與未來財務績效有顯著正相關；醫院當期支用教育研究發展費用與避稅傾向有顯著正相關；醫院當期提撥之教育研究發展費用與避稅則無顯著相關。實證結果表示，提撥教育研究發展費用可促使未來投入教育研究發展費用，並有助未來財務績效。因此，醫院提撥教育研究發展費用的承諾效果大於避稅效果。

關鍵字

研究發展費用 ； 財團法人醫院 ； 避稅

並列摘要

Past research have found that a company's research and development activities are positively correlated with future performance. In the non-profit organization sector, under the Medical Care Law, Article 46 in Taiwan, Medical Foundation Hospitals are required to engage in education research and development activities. According to the Ministry of Finance and Taxation station No. 851903992 letter: non-profit organizations must appropriate reserved funds or support funds based on the Supervision guidelines and financial transaction regulations from their authorities. Therefore, a hospital's future education research and development expenses can be appropriated as the current year's annual expenditure, may serve as tax avoidance purposes.
There are 385 public traded samples, which are published by the Ministry of Health and Welfare in our study. And the time period is from 1996 to 2014. This study explore the relationship between the R&D and performance in medical foundations. Furthermore, this study test the relationship between R&D and tax avoidance orientation.
The empirical result showed that (1) The R&D spending in current year has positive association with the performance. And the R&D contribution has greater positive association with the performance in future. (2) The R&D spending in current year has positive association with the tax avoidance orientation. And the R&D contribution has no association with the tax avoidance orientation.

並列關鍵字

R&D expenditure ； medical foundation ； tax avoidance

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