臺灣地區區域級以上醫院財務管理功能及其主管背景關係探討

Investigating the Financial Management Functions and Their Correspondence with the Supervisor's Background for Taiwan Regional Hospitals

隨著總額預算的全面實施及點值低落的衝擊，繼之SARS 事件的影響，各 醫療院所皆面臨了嚴峻的時代挑戰。在確保民眾權益與醫療服務提供者生存 的拉鋸戰中，當務之急乃為如何在政府、消費者、醫療服務提供者三方取得 均衡點，化柳暗為花明。 由於財務管理的資訊與特性，在營運過程中扮演決策速度與品質要求的 關鍵角色，因此本研究透過問卷調查方式，探討台灣地區區域級以上醫院財 務部門之基本面屬性與技術面管理功能，結果發現多數的財務主管為高學歷 且具有專業背景，財務部門之業務範疇在層級別及權屬別有顯著差異，公立 醫院較非公立醫院單純，醫學中心較區域醫院廣泛。 新經濟的興起，不僅考驗私部門的彈性，亦考驗公部門的前瞻性與應變 能力。因此我們希望藉由本文討論，期能強化財務資訊理念，提升附加價 值，並提供醫療機構經營管理之參考。

As the implementing on global budget as well as their impact of low point value and then buffeted by SARS further, most hospitals are facing serious challenge and dilemma between assuring citizens' health rights and surviving. Therefore, a solution to achieve a balance among government, consumers, and medical service providers becomes critical. Due to the characteristics of financial management which act as the key point of the efficiency and quality of decision making; hence, the research focused on investigating the basic functions of financial department at regional hospitals in Taiwan via questionnaire survey. The outcome showed that first the engage field of the financial department has a significant difference among these hospitals no matter in accrediting grade aspect or ownership aspect. The financial functions of the public hospitals are simpler than those of the private ones. And those functions of the medical centers are broader than those of the regional hospitals. Second, most of the financial supervisors are professional with high education background. The new economy challenges are testing the flexibility and prospective ability not only of the private sector but also the public sector. Therefore, we would like to address the discussion of this research to reinforce the aspect of financial information and to enhance the added value as a reference of operational management for the health industry.