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    题名: 財團法人醫院是「財團」醫院嗎?
    其它题名: Are nonprofit hospitals for profit?
    作者: 翁宥榛;Weng, Yu-Chen
    贡献者: 淡江大學會計學系碩士班
    王貞靜;Wang, Chen-Ching;韓幸紋;Han, Hsing-Wen
    关键词: 財團法人醫院;財務比率;關係人交易;醫護人力;Nonprofit hospitals;financial ratio;the related party transaction;physicians and nurses
    日期: 2014
    上传时间: 2015-05-04 09:52:06 (UTC+8)
    摘要: 財團法人醫院享有稅賦減免與相關獎勵之外,還受到許多捐款捐助,因此財團法人醫院之家數大幅增加,並擴大其規模。本研究之目的在探討財團法人醫院是否獲利,並透過關係人交易,將餘絀移轉至關係企業;財團法人醫院之獲利與人事費用成反比。
    本研究之研究樣本為台灣財團法人醫院,研究期間自2004年至2011年,資料來源採用衛生福利部公布各財團法人醫院經會計師簽證之財務報表,以及健保資料庫之醫事人員數資料。研究結果顯示,財團法人醫院之醫務毛利為正,並透過關係人交易,將部份盈餘移轉至關係人;財團法人醫院之獲利與人事費用成正向關係。
    新聞媒體近年大幅報導醫療環境的惡化之議題,財團法人醫院可能透過關係人交易之方式,將餘絀流入關係企業、關係機構等,導致當年度產生虧損。亦指出財團法人醫院可能以醫護人力成本作為節省成本之首要考量,進而緊縮醫護人力,以增加獲利之空間。財團法人醫院並不是不能有盈餘,只是應該將盈餘回饋給社會大眾,投入社會公益,並改善醫療人事問題。
    This study aims to explore nonprofit hospitals’ profitability, and nonprofit hospitals are through related transactions transferring profit to affiliates. Nonprofit hospitals’ profitability reverses to medical staff cost.
    This study selects samples of nonprofit hospitals in Taiwan over eight-year period from 2004 to 2011 in the analysis. This study uses financial statement which is published by Department of Health to analysis nonprofit hospitals’ financial performance. This study use number of hospital workers from National Health Insurance Database. The empirical result shows that nonprofit hospitals have earning, there are a large proportion of income derived from non-medical. Nonprofit hospitals have related transactions, and transferring to affiliates. Nonprofit hospitals are positive relationship between profitability and medical staff cost. Although the last result of regression is contrast with the expected results of this study, this study finding that investment in labor costs can increase net income. If nonprofit hospitals have earnings, they should be back to the community, in social welfare and medical personnel issues may be improved.
    显示于类别:[會計學系暨研究所] 學位論文

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