醫療財團法人係以捐助人所提供之財產為基礎而成立之法人，並從事醫療事業辦理醫療機構為目的。捐助人可能為營利組織(企業集團)、宗教團體或是基金會，本文將捐助人稱為母集團。財團法人醫院成立時應是獨立的個體，不屬母集團的財產，但從醫院的實質運作或一般大眾觀感，醫院和母集團的關係密不可分。過去文獻指出營利組織有盈餘管理之情況，而宗教醫院盈餘管理(或財務操控)程度小於非宗教醫院，本文希望了解母集團的特性差異，是否會影響到對於醫院財務操控的程度。本文將2010年營所稅調降作為介入因素，想了解當營利事業的稅負下降時，母集團屬於營利組織的醫院，其財務操控行為相較於其他醫院是否因而下降。 本文以2006年至2009年及2010年至2013年稅制變動前後之國內醫療財團法人為研究對象，以裁決性應計數作為盈餘管理的代理變數，採用差異中差異法進行分析。 研究結果發現營所稅率下降後，母集團為營利組織的裁決性應計數相較於非營利組織顯著減少，也就是說母集團為營利組織的財務操控程度下降，推測在稅制改變下，因為營利組織的租稅負擔減少，因此將降低對醫院從事財務操控行為。 Medical foundation which is established on the basis of the property provided by donors, and engages in medical care for medical institutions for the purpose. Donors may be for profit organizations (corporate groups), religious groups or foundations, and this article refers to donors as groups. When the hospital was established, it should be an independent individual and did not belong to the property of groups. But in fact, regardless of the actual operation from the hospital or the general public perception, the relationship between the hospital and the groups are inseparable. Hospitals reported dispute lies with the group of complex related party transactions. The past literature pointed out that profit organizations had earnings management behavior, and the level of earnings management (or financial control) in religious hospitals were less than that of non-religious hospitals. This article hopes to understand the differences in the characteristics of the groups whether it will affect the degree of financial control to the hospital. This article use the income tax reduction as an intervention factor, to understand when the tax burden of the profit business is reduced, the groups for the profit organization''s hospital which financial control behavior compared to other hospitals whether will decline. This paper uses 2006 to 2009 and 2011 to 2014 before and after the changes in the taxation system listed and medical foundation in Taiwan for the object of study, and uses the discretionary accruals to proxy for earnings management, using differences in the differences to analyze. The results of the study found that after the decline in the tax rate, the profit organization''s discretionary accruals should be significantly reduced compared to nonprofit organizations, which mean that the groups for profit organization to reduce the degree of financial control. Speculating on changing in the tax system, the profit organization will reduce the financial control to the hospital because of the tax burden is reduced.
