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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/106515

    Title: 財團法人醫院是「財團」醫院嗎?
    Other Titles: Are nonprofit hospitals for profit ?
    Authors: 王貞靜;翁宥榛
    Keywords: 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
    Date: 2014/05/01
    Issue Date: 2016-04-27 11:15:32 (UTC+8)
    Publisher: 國立臺北商業技術學院
    Abstract: 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。
    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.
    Relation: 2014北商論壇-國際企業經營管理研討會
    Appears in Collections:[會計學系暨研究所] 會議論文

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