預算參與程度、預算制度特質對預算品質之影響- 以臺灣之醫療機構為例

The Effect of Budgetary Participation and the Characteristics of Budgeting System on the Budgeting Quality:Exploring the Hospital in Taiwan

陳舒惟(Shu-Wei Chen)

指導教授 ： 盧正宗

國立臺中科技大學/商學院/會計資訊系碩士班/碩士(2017年)

摘要

臺灣的全民健保制度是在總額預算制度下，由衛生福利部中央健康保險署透過「協商機制」，來分配醫療資源給各層基醫療機構。醫療組織若具備有效的管理控制制度，則每年與健保署間針對醫療資源分配的議題，除了具有充分之協商基礎外，更能在現有的醫療資源與組織目標下作妥善的規劃與應用。在過去研究中鮮少有文獻探討在良好的預算制度下，醫療機構之預算參與程度與預算品質間之關聯性。因此本研究以臺灣2010年經評鑑後屬於「特優」之33間醫院之醫療預算主管為對象，透過問卷調查方式從事假說檢定。本文將預算制度分為三項特質：預算制度之控制性、預算制度之彙總性與預算制度之未來導向性。進一步探討預算參與是否透過前述預算制度特質間接對預算品質的影響效果。

關鍵字

預算參與 ； 預算品質 ； 預算制度

並列摘要

In Taiwan’s National Health Insurance System, the Central Health Insurance of the Ministry of Health and Welfare applies "consultation mechanism" to allocate the medical resources for each medical organization. Only when the medical organizations have effective management control mechanism, organizations could have appropriate foundation to negotiate with the National Health Insurance Administraion for the reasonable allocation of medical resources, and then they can properly plan the resources under organizational goals. However, only few literatures have investigated the relationship between the degree of budgetary participation and budget quality in medical organizations. Therefore, this paper is expected to conduct the survey to investigate the budgeting managers from the above level of 33 hospitals rated as “excellent” in a national accreditation and test hypotheses. In this paper, the budget system is divided into three characteristics: the control of the budget system, the aggregation of the budget system and the budget system of the future-oriented. This study further analyzes the the relationship between budgetary participation, the characteristics of budgeting system and budget quality.

並列關鍵字

Budgetary Participation,Budget Quality, Budgeting System.

參考文獻

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