財團法人醫療機構營運績效與醫療品質之研究

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/29914

Title:	財團法人醫療機構營運績效與醫療品質之研究 Research by Operating Performance and Healthcare Quality for Non-Profit Proprietary Hospitals in Taiwan
Authors:	陳亮璇 Chen, Liang-Hsuan
Contributors:	會計學系
Keywords:	財團法人醫院營運績效醫療品質 Non-Profit Proprietary Hospitals Operating Performance Healthcare Quality
Date:	2015-07
Issue Date:	2015-07-28 13:10:36 (UTC+8)
Abstract:	本研究旨在探討醫療財團法人醫療機構營運績效與醫療品質間之關聯性。本研究使用財團法人醫院之次年醫務利益率做為營運績效(應變數)，次年醫務利益率能充分反映當年醫院評鑑後所影響之醫院財務績效，以當年醫院評鑑結果(醫療品質)做為主要變數，並加入其他13個可能影響之控制變數(包含醫院品質指標及財務指標)，進行迴歸分析。本研究對象為18家醫療財團法人醫院，採用西元2007年至西元2011年共計五年之衛生福利部公開醫療財團法人醫療院所財務報表，以及醫策會所公佈之醫院評鑑結果為研究資料。研究結果顯示：在控制其它可能影響醫院績效的相關因素後，本研究近一步探討其不顯著之原因，在調整模型之後，醫療財團法人醫療院所之營運績效與醫療品質呈正向顯著關係，代表財團法人醫療院所當年醫院評鑑結果越佳，隨之影響次年營運績效則越佳。本研究結果可提供管理者做為政策擬定及改善方向的參考，本研究建議各財團法人醫院除了致力於提升營運績效外，應更加重視醫療品質提升。 The objective of this study was to explore the relationship between operating performance and healthcare quality of non-profit proprietary hospitals. This study used next year medical profit ratio replace the operating performance of hospitals as dependent variables, the next years medical profit ratio can sufficient to explain financial performance of non-profit proprietary hospitals. In addition, this study added 13 control variables (included the healthcare quality and financial performance) to done regression analysis. In this study, published by the Ministry of Health and Welfare and Taiwan Joint Commission on Hospital Accreditation were used to find out the important information. The 90 samples from 18 non-profit proprietary hospitals over the five-year period from 2007 and 2011 were used in the analysis. Afterwards, correlation analysis was used to analysis the financial and healthcare performance between the non-profit Proprietary Hospitals. After controlling for other relevant factors, the results indicate that operating performance and healthcare quality of non-profit proprietary hospitals are positively correlative. This results of study expressed if non-profit proprietary hospitals get well by the result of the hospital accreditation, it can get more excellent operating performance. This research result can be used as a reference for the hospital directors in difference hospitals. It is suggest that the non-profit proprietary hospitals should attach importance to promote healthcare quality more than operating performance.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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