台灣地區財團法人醫院財務績效之評估

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，醫療院所不得不將成本領導奉為圭臬，經營型態逐漸轉型為企業行導向，希望藉此提升財務績效，財團法人醫院也不例外。本文利用行政院衛生署公佈之重要財務指標，並應用因素分析建立績效評估模式已進行評比。本文之研究結果顯示，財團法人醫院之投資狀況以企業行醫院表現較佳；償債能力及社會服務則以宗教型財團法人醫院較佳；研究發展及捐贈狀況，則以大規模財團法人醫院表現較佳。整體財務績效而言，大規模財團法人醫院表現良好。

In recent years, in situations of limited medical resources, the competition in all the medical industry heated up, so hospitals have to regard cost leadership as a role model. The hospital industries were forced to transform their operating style gradually into corporate profits-based guidance, hoping to improve business performance. In this study, published by the Department of Health, 36 financial statements of financial performance of non-profit proprietary hospitals were use to find out the important financial ratios of each factors when affecting non-profit proprietary hospitals’ financial performance, and applied factor analysis to identify the important financial indicators of each dimension and established a evaluation model of performance for comparison, afterwards, correlation analysis was used to analysis the differences of financial performance between different types of hospitals. The financial empirical results ： The investment performances of enterprise type hospital are better than the others. Both of the liability and social service results of religion type hospitals are better than the others. In donation, research and development aspects, large scale hospitals are better than the others.