台灣地區財團法人醫院財務報表之評估

The Evaluation of Financial Performance for Non-Profit Proprietary Hospitals in Taiwan

近年來，醫療產業在資源有限的環境下經營，醫療院所紛紛將財務分析奉為圭臬，希望藉此提升財務績效，以達永續經營之目標，財團法人醫院也不例外。本文採用行政院衛生福利部公布之36家財團法人醫院財務報表進行財務績效分析，以探究影響財團法人醫院財務績效各因素構面之重要財務指標，並檢視不同型態財團法人醫院之財務績效的差異性。本文之研究結果顯示，財團法人醫院財務績效之財務構面，依其影響力大小排序分別為：投資狀況、償債能力、研究發展、社會服務、醫務利潤及捐贈狀況。投資狀況以大型、企業型以及醫學中心之醫院表現較佳；償債能力以宗教型醫院較佳；研究發展以大型醫院、位於北部及地區醫院較佳；社會服務以位於南部之宗教型醫院較佳；醫務收入以中、大型之區域醫院較佳。本研究建議財團法人醫院經營團隊除了專注於醫療本業之外，應以大型及企業型醫療院所為仿效對象，延攬專業人員從事彈性的財務運作及投資，以創造更多醫療本業以外的收入。

In recent years, a financial analysis is regard as a criterion for medical institutions while operating in a business environment with limited resources. Hoping by this, the hospitals can improve their financial performance, and further to achieve the goal of sustainable development. And there are no exceptions for non-profit proprietary hospitals in Taiwan. By analyzing the financial statements of 36 non-profit proprietary hospitals published by the Department of Health, this paper explores the key financial indicators which influence the financial performance of each non-profit proprietary hospitals in all dimensions, and also examines the differences of financial performances between different sizes of non-profit proprietary hospitals. The results of the study show that the financial performance of non-profit proprietary hospitals in the financial dimension, in increasing order according to their influences, are investment, solvency, research and development, social service, medical profit and donation. For investment, large hospitals, enterprise hospitals and medical centers are better. As to solvency, religious hospitals are better. Large hospitals and district hospitals in the north have better research and development. Religious hospitals located in the south have better social services. And in terms of medical profits, medium or large regional hospitals perform better. Most of the enterprise non-profit proprietary hospitals in Taiwan are the one of the strategic business units. In addition to have inherent advantages, they also have better financial management and financial investment personnel. Therefore, hospitals have flexible financial operations and can earn high non-medical revenue.