醫院非醫務活動收益之分析－－以台灣非營利醫院為例

Analysis of non-patient revenues in non-profit hospitals - evidence from Taiwan

目標：探討台灣非營利醫院非醫務活動收益的結構、趨勢與影響因素。方法：以2006－2012年國內醫療財團法人的財務報表資料為樣本，利用描述性統計分析醫院非醫務活動收益的結構及趨勢，並以無母數統計與迴歸模型探討影響醫院非醫務活動收益的關聯因素。結果：樣本期間國內醫療財團法人之非醫務活動收益在醫院整體總收入佔5.72～8.25％之間，其最大來源為「捐贈收入」，佔非醫務活動收益及醫院總收入之比例平均數分別為46.46％與3.23％，而在國際金融危機期間各項非醫務活動收益的來源均明顯衰退。醫院特性中宗教型醫院及醫學中心層級與非醫務活動收益呈正向關聯，而醫務活動損益金額與經濟衝擊對非醫務活動收益有負向影響。結論：非醫務活動收益對非營利醫院財務績效的重要性逐漸提升，除醫院設立屬性與醫院層級是主要影響因素外，面臨醫務活動虧損壓力愈大的醫院較有誘因積極從非醫務活動中得到揖注，以減緩財務壓力，此外，經濟的重大衰退亦會造成非醫務活動收益的波動。

Objectives: The purpose of this study was to examine the magnitude, trends, and determinants of non-patient revenues in non-profit hospitals in Taiwan. Methods: Data for this study was derived from financial statements of Taiwan foundation hospitals between 2006 and 2012. Descriptive statistics were used to realize the structure and trends of hospital non-patient revenues. Non-parametric statistics and regression analysis were used to evaluate the determinants of non-patient revenues. Results: Between 2006 and 2012, non-patient revenues accounted for 5.72%~8.25% of the total revenues; on average, donations accounted for 46.46% of non-patient revenues and 3.23% of total revenues. All sources of non-patient revenues declined during the years of financial crisis. Non-patient revenues have a significant positive correlation with religion-funded hospitals and academic medical centers, and income from patient services and financial crisis are negative correlated with non-patient revenues. Conclusions: Non-patient revenues are increasingly important for non-profit hospitals. Hospitals founders and the hospital level are factors which influence non-patient revenues. In addition, hospitals which face financial losses would increase non-patient revenues to ease their financial difficulties. Finally, economic downfalls also cause fluctuations in non-patient revenues.