我國財團法人醫院經營績效之研究

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題名:	我國財團法人醫院經營績效之研究 Operational Performance of Non-Profit Proprietary Hospitals in Taiwan
作者:	王媛慧徐偉初周麗芳
貢獻者:	會計系
關鍵詞:	經營效率財團法人醫院資料包絡分析法 Free disposal hull 杜邦方程分析法 Operational performance Non-profit proprietary hospital Data envelopment analysis Du-Pont analysis
日期:	2005-09
上傳時間:	2017-08-17 13:44:33 (UTC+8)
摘要:	本研究討論財團法人醫院之經營績效，亦即從技術效率與財務指標切入，並探討兩者之關聯性，以分析其對醫院經營管理之意涵。首先，本文以85至87年財團法人醫院之投入與產出資料，估算非參數之資料包絡分析法(data envelopment analysis; DEA)與FDH(free disposal hull; FDH)兩模式之生產前緣，以計算各醫院之技術效率值。此外，吾人檢視同期間財團法人醫院之財務指標，以杜邦方程分析法(Du-Pont analysis)，將醫院的基金報酬率分解為淨利率、總資產週轉率與財務槓桿乘數，用以探討技術效率與財務指標之關係。就醫院技術效率方面，DEA與FDH兩模式所計算之技術效率值呈現正相關且具統計顯著性。兩者均顯示，企業財團法人醫院效率高於宗教財團法人醫院，而一般財團法人醫院效率最低。若將樣本依總收入區分為不同規模，則兩種模式均顯示大規模醫院的效率相對較高。K-W檢定肯定上述結果。此外，技術效率較高之企業財團法人醫院，基金報酬率及獲利率亦較高。技術效率較低之一般財團法人醫院，其基金報酬率與獲利率亦相對較低，而總資產週轉率與舉債程度相對較高。另就宗教財團法人醫院來看，不論從技術效率，或是基金報酬率與淨利率來看，其表現均介於企業財團法人與一般財團法人醫院之間，但總資產週轉率較低，財務槓桿乘數較低，也顯示其保守經營的心態。最後，Spearman等級相關係數與Kendall等級相關係數之檢定結果均顯示，利用DEA模式所衡量出之效率值，與基金餘額報酬率、淨利率與財務槓桿乘數排序關係具統計顯著正相關；FDH模式效率值則與總資產週轉率之排序，呈現統計顯著性。 This research discusses the relationship between technical efficiency and financial indexes of non-profit proprietary hospitals, and its im;lications to hospital management. To measure technical efficiency, we use both the DEA (data envelopment analysis) and the FDH (free disposable hull) methods to obtain estimated production frontiers. For robustness reason, the FDH production frontier is estimated in addition to the DEA production frontier. Efficiency scores are computed based on both estimation results. To consider financial structure, we use the Du-Pont analysis method to decompose returns on equity (ROE) into three components: net income ration, assets turnover ratio, and financial leverage. As expected, the DEA efficiency scores are positive correlated to the efficiency scores computed using the FDH method. They indicate that non-profit proprietary hospitals owned by private enterprises perform significantly better than those owned by religious groups or other private groups. Hospitals owned by other private groups have the lowest technical efficiency scores. Moreover, the technical efficiency of large scale hospitals is significantly higher than that of small or median scale hospitals. The ROE and net income ratios are the highest in hospitals owned by private enterprises. The hospitals owned by other private groups have the lowest ROE and net income ratios, but higher asset turnover ratios and financial leverage. Hospitals owned by religious groups have lowest financial leverage and asset turnover ratio. These indicate conservative managerial decisions compared to hospitals owned by private enterprises and other private hospitals. Finally, Spearman and Kendall rank relation coefficient tests show that the DEA efficiency scores are significantly positive correlated with ROE, net income ratios, and financial leverage; the FDH efficiency scores are significantly positive correlated with asset turnover ratio.
關聯:	龍華科技大學學報 19 民94.09 頁133-153
顯示於類別:	[會計學系暨研究所 ] 期刊論文

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