探究台灣醫療財團法人社會責任與財務績效之關聯性

The Study on the Relationship between Social Responsibility and Financial Performance of Non-Profit Hospitals

本研究旨在探究台灣醫療財團法人醫院社會責任與財務績效之關聯性，並了解不同類型醫院如宗教型與企業型之社福金占率是否有所不同，以及不同類型醫院之社會責任對其財務績效是否有不同程度之影響。本文採用醫療財團法人醫院自民國95 年至105 年的財務報表，實證結果發現醫療財團法人醫院之社福金占率與財務績效之關聯性並不一致，但是企業及宗教型醫療財團法人分屬不同性質醫院，其社福金占率對財務績效存在不同程度的影響。本研究結果希冀能提供相關主管機關在政策推動上與未來優化法案之參考依據，使得醫療財團法人能善盡醫院社會責任外，也能同時兼顧醫院財務績效。

The purpose of this study is to explore the correlation between social responsibilities and the financial performances of Taiwan’s non-profit hospitals. It also aims to learn whether the proportions of social welfare funds are different for various types of hospitals, such as religion-based hospitals and enterprise-based hospitals, and whether the social responsibilities of such types of hospitals have dissimilar effects on their financial performance. This study investigated the financial statements of non-profit hospitals from 2006 to 2016. According to the empirical results, the proportions of social welfare funds in non-profit hospitals does not consistently significantly correlate with financial performance, but the proportions of social welfare funds had different effects on the financial performances of corporate-based and religion-based hospitals due to their difference in business characteristics. The results of this study are expected to provide a reference for authorities in policy promotion and future law optimization so that non-profit hospitals can both fulfill the social responsibilities of hospitals and balance their financial performance.