以『多重個案單一分析法』探討策略規劃與預算制度連結之質性分析

The Qualitative Research of the Linkage between Strategy Planning and Budgeting by “Single Analysis Method – Based on Multi-cases”

本研究動機為對目前台灣醫療實務界進行策略規劃及預算制度探討，在相關文獻，大多探討於財政界、企業界的策略規劃與預算制度連結（如方致遠（1998）、林雪花（2000）等），而相關醫療院所之文獻僅探討預算之議題，並沒有進一步與策略規劃共同一併探討（如楊振欣（1985）、張中民（1985）、沈茂庭（1985）等）。故本研究目的希望藉由探討兩家區域醫院利用不同之策略管理工具連結策略規劃與預算制度之差異，進而提供現行醫療院所實務上，執行策略規劃時，能有效連結預算發揮控管支出之效益。本研究以「多重個案單一分析（整體性）設計」研究型態，研究對象以兩家不同區域醫院，且藉由本研究架構的整合彙總兩家個案區域醫院，歸納出相同及相異點作比較分析，並提出研究結論與建議。本研究結果顯示，兩間個案醫院透過策略管理工具之SWOT分析法與平衡計分卡制度，以工作計畫（中長期計畫、年度計畫）及記分卡作為橋樑，做為連結策略規劃與預算制度。其中兩項制度之結合需仰賴其他制度之執行，並確實的落實審查、追蹤之機制，方可使兩項制度雙向連結的更緊密。

The purpose of this research is to study the strategy planning and budgeting regulation in the healthcare business in Taiwan. Although there are many similar researches such as Chi-Wen Feng (1998) and Shei-Hwa Lin (2000), etc., most of them belong to political, financial and non-medical business field. Besides, the literatures in medical field are only related to budgeting issues without further related study about strategy planning such as Gen-Shin Yang (1985), Chung-Ming Chang (1985), and Mou-Ting Shen (1985). The purpose of this research is to study the results of two regional hospitals using different strategy management tool to integrate with the strategy planning and budgeting system, and furthermore to provide useful reference for healthcare institutions to effectively execute strategy planning by linking with the expenses control of budget. In our study, we analyzed the similarities and differences of two different regional hospitals based on this designed model. The result indicated that, with SWOT analysis and Balanced Scorecard as analysis tools, both hospitals link the strategy planning and budgeting with yearly, mid-term and long-term working plans. Strategy planning and budgeting can be more tightly combined only by actually carrying out the auditing and the follow-up of the assignment in conjunction with other measures.