某醫學中心財務效能與社會責任效能關聯性之時間數列分析

Time Series Analysis of the Association between Financial Effectiveness and Social Responsibility Performance of a Medical Center

台灣的企業社會責任(Corporate Social Responsibility, CSR) 永續報告目前雖仍以金融保險、傳統產業、科技業等上市櫃具有規模的公司為主，而近年已有醫院進行公開揭示其社會責任永續報告之內容，並參與相關之競賽活動，顯見醫院也開始對於永續經營及社會責任之投入及關注。從相關企業社會責任之研究發現，企業在追求利潤的同時，也須對社會與環境負起相應責任，才能為企業創造持續性競爭優勢。有鑑於此，本研究目的在以實證醫院財務效能與其企業社會責任之關聯性，立意選樣2020 年台灣企業永續獎得獎之某醫學中心為研究樣本，蒐集統計2009 年至2020 年間該醫學中心提報醫院評鑑之資料，以時間數列的方法進行分析。實證結果發現，醫院當期的財務效能（負債比）對社會責任效能影響較為顯著；結果顯示財務效能（負債比）一開始就會影響醫院對社會責任效能的投入，其在未來的1 年及2 年的投入也都會受到財務效能（負債比）的影響。本研究結果提供醫院管理階層與主管機關參考，推動CSR 永續報告可揭露治理資訊以產生正向循環，能回應利害關係人贏得信任並可降低醫院營運風險，在關心年度健保署公開醫院財務效能同時，樂見營運良好醫院對於其社會責任效能的關注，希望能在良好的財務效能下可投入更多對社會責任的資源，形成良性循環，達到醫院永續經營及與社會共榮發展之永續目標。

Few studies have focused on the corporate social responsibilities of (CSRs) Taiwanesemedical institutions, especially hospitals. We evaluated the association of CSR with thefinancial performance of a hospital releasing regular CSR reports and exhibiting optimal socialresponsibility effectiveness in recent years.Data on valid financial effectiveness and social responsibility from 2009 to 2020 (12 years)were collected through convenience sampling at a medical center in Northern Taiwan. The yearlyreports were collected from the Ministry of Health and Welfare, Taiwan.This study used a time-series model to verify the cross-correlation between the yearlyfinancial effectiveness and social responsibility. Data analysis revealed that the yearly socialresponsibility was affected by the financial effectiveness factor (previous debt ratio).Optimal financial effectiveness and CSR may form a cycle of positive feedback in hospitalgovernance, thereby positively affecting the employees’ perception of the hospital's core value andreducing the risk of hospital management.