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篇名
老人安養機構經營效率之探討--退輔會榮民之家與公(民)營安養機構之比較
並列篇名
The Efficiency Evaluation of Seniors Housing-The Comparison Between the Veteran Home and Public (Private)Nursing home
作者 張石柱盧文民 (Wen-Min Lu)鄧勇誌
中文摘要
本研究採用 2004 年至2008 年榮民之家(以下統一簡稱榮家)及公(民)營安養機構之資料,以資料包絡分析法評估各安養機構之經營效率,並探討安養機構加入環境變數前後的差異,及比較榮家與公(民)營安養機構之經營效率,另利用Tobit 迴歸模型探討影響安養機構經營效率之因素。研究結果發現:(1)環境變數的加入對安養機構經營效率有顯著性影響,且考慮環境變數後,其經營效率顯著增加;(2)不論在有無考慮環境變數下,榮家與公(民)營安養機構經營效率均有顯著差異,公營機構經營效率皆比榮家與民營安養機構為佳;(3)市場集中率及地區安養機構對老年人口服務量,對安養機構之經營效率有負向顯著影響,成立年數則有正向顯著影響,地區老年榮民人數及平均國民所得(元),對榮家之經營效率有正向顯著影響,地區醫院對老年人口服務量,對公(民)營機構之經營效率皆有正向顯著影響,另社會福利支出則對榮家及公營機構之經營效率皆有負向顯著影響。
英文摘要
The data of the Veterans Home and public (Private,nursing home adapted bythis study are from 2004 to 2008. By Data Envelopment Analysis Model, weevaluate the operating efficiency of nursing homes. Then we test the situation ofnursing homes before and after adding environment variables and compare theoperation efficiency between the Veteran Home and public (private,nursing home.We also use Tobit regression model to explore the factors that affect the operatingefficiency of nursing homes.The results showed:(1) There will be significantly affects to the operatingefficiency when environmental variables are involved, the operating efficiency ofnursing homes gets better when environmental variables are considered. (2)Regardless of the consideration of environmental variables, there are enormousdifferences in operation efficiency between the Veteran Home and public(private),nursing home. The operation efficiency of public (private) ,nursing homeare better than the Veterans Home’s. (3) Concentration ratio and Area nursing homeservice capacity of the elderly population cause obvious negative affect to nursinghomes. A firm’s age, there were significantly positive affect to nursing homes.While the number of elderly veterans and Per capita income (dollars),causesignificant positive affect to the Veterans Home. Regional hospital service capacityof the elderly population also provide huge positive affect to public (private),nursing home. Social welfare expenditures cause obvious negative affect to theVeterans Home and public nursing home.
起訖頁 27-59
關鍵詞 老人安養機構資料包絡分析環境變數Nursing homeData envelopment analysis(DEA)Environmental variable
刊名 會計學報  
期數 201311 (5:1期)
出版單位 東吳大學會計學系
該期刊-上一篇 企業社會責任與信用風險評等
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