醫療財團法人董事會規模、任期及多元性對結餘款提撥執行程度影響之探討

How do Board composition affect the execution degree of income allotment: The case of medical foundations from Taiwan

賴映君(Ying-Chun Lai)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2020年)

https://doi.org/10.6840/cycu202000115

摘要

本研究探討董事會規模、任期及多元性等董事會特性之變數，對醫療財團法人結餘款提撥執行程度之影響，並討論當醫療財團法人之設立背景不同時，上述董事會特性與執行程度之關聯性是否也會不同。實證結果顯示，醫療財團法人之董事會規模、董事會任期及董事會多元性與結餘款提撥之執行程度，呈正向相關，但並無顯著關聯。在考慮設立背景後發現，宗教背景下，董事會規模及董事會多元性與結餘款提撥之執行程度呈顯著負相關，董事會任期與結餘款提撥之執行程度呈顯著正相關；而企業背景下，董事會規模與多元性及董事會任期與結餘款提撥之執行程度分別呈負向相關及正向相關，但均無顯著關聯。綜上所述，醫療財團法人之董事會特性及設立背景，確實會影響其執行程度。

關鍵字

結餘款提撥；董事會特性；董事會規模；董事會任期；董事會多元性

並列摘要

The study explores the impact on how board characteristic affects the execution degree of income allotment, and the samples which being discussed are the case of medical foundations from Taiwan. The factors such as board size, board tenure, and board diversity are included in the paper. Furthermore, would the established
background of either religion or an enterprise also affect the execution degree of income allotment will also be investigated.

The empirical results show that the size of the board of directors, the tenure and the diversity are positively correlated with the execution degree of income allotment but affect indistinctively. Considering the religious background, the size and the diversity of the board of directors were negatively correlated and affect significantly with the degree of execution degree of income allotment. And the tenure of the board of directors was positively correlated and affect significantly. Turning to the aspect of the enterprise background, the size and the diversity of the board of directors were negatively correlated and affect indistinctively with the degree of execution degree of income allotment. And the tenure of the board of directors was positively correlated and also affect indistinctively.

In sum, the composition of the board of directors and the established background
of medical foundations will indeed affect the execution degree of income allotment.

並列關鍵字

Income allotment；Board characteristic；Board size；Board tenure；Board diversity

參考文獻

參考文獻

林江亮、曹翊峰、郭弘卿、王國華（2017），「醫療財團法人董事會組成及設立背景對其舉債程度影響之探討」，臺灣管理學刊，第17 卷，第1 期，頁23-43。

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