設立類型及董事會結構，對醫療財團法人會計操縱程度影響之探討

The Effects of Funding Type and Board Structure on the Accounting Manipulation Level in Medical Foundations

本文探討醫療財團法人之董事會結構、董事會改選與會計操縱行為之關聯，是否因設立類型不同而有差異。研究結果顯示，一般類型醫療財團法人之會計操縱程度，與董事會規模呈正相關，但與董事會費用、監察人設置及董事會改選呈負相關。相對一般類型醫療財團法人，宗教類型醫療財團法人其董事會規模影響會計操縱程度較低，董事會費用、監察人設置及董事會改選對會計操縱程度影響較高；企業類型醫療財團法人之董事會規模影響會計操縱程度較低，董事會改選對會計操縱程度影響較高。本研究結果可供醫療財團法人之組織治理之參考。

The study examines whether the relationships between board structure, board reelection and accounting manipulation differ by the funding types in medical foundations. Empirical results show that the level of accounting manipulation in general type of medical foundations is positively related to board size and negatively related to board fees, established supervisors, and board reelection. Compare to the general type of medical foundations, religious type of medical foundations shows a smaller correlation between board size and the level of accounting manipulation, but higher correlations between board fees, established supervisor, board reelection and the level of accounting manipulation. Business type of medical foundations feature a smaller correlation between board size and the level of accounting manipulation but a higher correlation between board reelection and the level of accounting manipulation. The results serve as valuable reference for the governance of medical foundations.