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中文論文名稱 醫院整合是否提升經營績效?以台北市立聯合醫院為例
英文論文名稱 Does hospital integration enhance performance? Evidence from Taipei City Hospital.
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 99
學期 2
出版年 100
研究生中文姓名 吳倩芸
研究生英文姓名 Chien-Yun Wu
學號 698600441
學位類別 碩士
語文別 中文
口試日期 2011-06-10
論文頁數 58頁
口試委員 指導教授-王貞靜
指導教授-韓幸紋
委員-朱炫璉
委員-廖益興
中文關鍵字 整合策略  財務績效  資料包絡分析法  麥氏生產力指數 
英文關鍵字 Integration  financial performance  Development Envelopment Analysis  Malmquist Productivity Change Index 
學科別分類 學科別社會科學商學
中文摘要 台北市立聯合醫院面臨醫療環境改變以及健保限制給付與政府財政緊縮等內部及外部壓力,促使其在2005年進行整合,整合後之結果受到全民關注。不僅是公立醫院肩負特殊使命與社會責任,擔任配合政府政策實行之重要角色,同時其財務來源,亦受政府預算之補助,其經營成效攸關政府投入之資金是否為有效運作。本研究運用財務比率與麥氏生產力指數驗證聯合醫院在整合前後之財務績效與生產力變動,藉此分析台北市立聯合醫院在整合策略之實行是否比之前更佳,能否在規模擴大與聯合營運下提升獲利能力。同時評估整合後之聯合醫院與位於同樣地理位置中之醫院是否更具有競爭優勢。研究結果指出,台北市立聯合醫院之績效表現,在財務績效方面,雖然整合後低於整合前,與另外三家醫院相比之表現亦處於劣勢,但各項指標顯示整合後之財務績效已呈現穩定成長之狀態;生產力方面,整合前呈現不穩定狀態,但整合後之生產力已逐漸進步;效率方面,至97年已達到相對有效率,即和他院相比,投入資源已作最有效率之運用。
英文摘要 Since The Taipei City Hospital confronted hardship in medical environment and financial difficulty that the Global Budgeting which reduces the insurance fees and reduction of budgets , to improve this predicaments, the strategy of integration was carry out by Taipei City Hospital in 2005. The effect of integration that was the public pay attention to. We use financial ratios and Malmquist Productivity Change Index to examine the effect after the integration of Taipei City Hospital, furthermore, we use financial ratios to compare the results with other hospital which in the same geographic distribution. We also use Malmquist to compute Total factor productivity for the other three hospitals which changed. In addition, we use Development Envelopment Analysis to evaluate the managerial performance with the other competitive hospital. We find the financial performance of The Taipei City Hospital was worse and we find after integration, the financial performance was worse than the other hospitals, too. But after integration for a while, the financial performance for The Taipei City Hospital has been stably growth. The computation of Malmquist suggests that the total factor productivity for The Taipei City Hospital is better than before. And we use Development Envelopment Analysis to find The Taipei City Hospital is relatively efficiency.
論文目次 目錄
目錄 III
圖表目錄 IV
第一章 緒論 1
第一節、研究動機 1
第二節、研究目的 4
第三節、研究流程 5
第二章 文獻探討 6
第一節、醫療機構之整併 6
第二節、醫療機構之績效衡量 14
第三章 研究方法 21
第一節、研究架構、對象與資料來源 21
第二節、研究方法 23
第四章 研究結果 37
第一節、財務績效之研究結果 37
第二節、生產力分析與相對效率 43
第五章 結論與建議 48
第一節、結論 48
第二節、研究限制 49
第三節、研究建議 50
參考文獻 52
一、中文部分 52
二、英文部分 54

圖表目錄
圖1-1研究流程 5
表4-1整合前後之敘述性統計及差異之檢定 38
表4-2台北市立聯合醫院門急診人次與住院人日 38
表4-3-1台北市立聯合醫院整合後和他院之財務指標 41
表4-3-2台北市立聯合醫院整合後和他院之財務指標 42
表4-4投入產出變數之相關係數-綜合四院結果 44
表4-5投入產出變數之相關係數-跨院結果 44
表4-6聯合醫院麥氏生產力指數分析表 44
表4-7聯合醫院與他院之麥氏生產力指數分析表 45
表4-8整合後之聯合醫院和他院之效率值 46

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