系統識別號 | U0002-3006201714561300 |
---|---|
DOI | 10.6846/TKU.2017.01079 |
論文名稱(中文) | 母集團對醫院財務操控行為研究─以營所稅率調降介入為例 |
論文名稱(英文) | The Study of Financial Control Behavior of Groups in Hospital: The Income Tax Reduction Intervention as an example |
第三語言論文名稱 | |
校院名稱 | 淡江大學 |
系所名稱(中文) | 會計學系碩士班 |
系所名稱(英文) | Department of Accounting |
外國學位學校名稱 | |
外國學位學院名稱 | |
外國學位研究所名稱 | |
學年度 | 105 |
學期 | 2 |
出版年 | 106 |
研究生(中文) | 郭琨傑 |
研究生(英文) | Kun-Chieh Kuo |
學號 | 604600857 |
學位類別 | 碩士 |
語言別 | 繁體中文 |
第二語言別 | |
口試日期 | 2017-06-09 |
論文頁數 | 40頁 |
口試委員 |
指導教授
-
韓幸紋
委員 - 王肇蘭 委員 - 單珮玲 |
關鍵字(中) |
母集團 醫療財團法人 營所稅調降 差異中差異法 |
關鍵字(英) |
Groups medical foundation the income tax reduction difference-in- difference |
第三語言關鍵字 | |
學科別分類 | |
中文摘要 |
醫療財團法人係以捐助人所提供之財產為基礎而成立之法人,並從事醫療事業辦理醫療機構為目的。捐助人可能為營利組織(企業集團)、宗教團體或是基金會,本文將捐助人稱為母集團。財團法人醫院成立時應是獨立的個體,不屬母集團的財產,但從醫院的實質運作或一般大眾觀感,醫院和母集團的關係密不可分。過去文獻指出營利組織有盈餘管理之情況,而宗教醫院盈餘管理(或財務操控)程度小於非宗教醫院,本文希望了解母集團的特性差異,是否會影響到對於醫院財務操控的程度。本文將2010年營所稅調降作為介入因素,想了解當營利事業的稅負下降時,母集團屬於營利組織的醫院,其財務操控行為相較於其他醫院是否因而下降。 本文以2006年至2009年及2010年至2013年稅制變動前後之國內醫療財團法人為研究對象,以裁決性應計數作為盈餘管理的代理變數,採用差異中差異法進行分析。 研究結果發現營所稅率下降後,母集團為營利組織的裁決性應計數相較於非營利組織顯著減少,也就是說母集團為營利組織的財務操控程度下降,推測在稅制改變下,因為營利組織的租稅負擔減少,因此將降低對醫院從事財務操控行為。 |
英文摘要 |
Medical foundation which is established on the basis of the property provided by donors, and engages in medical care for medical institutions for the purpose. Donors may be for profit organizations (corporate groups), religious groups or foundations, and this article refers to donors as groups. When the hospital was established, it should be an independent individual and did not belong to the property of groups. But in fact, regardless of the actual operation from the hospital or the general public perception, the relationship between the hospital and the groups are inseparable. Hospitals reported dispute lies with the group of complex related party transactions. The past literature pointed out that profit organizations had earnings management behavior, and the level of earnings management (or financial control) in religious hospitals were less than that of non-religious hospitals. This article hopes to understand the differences in the characteristics of the groups whether it will affect the degree of financial control to the hospital. This article use the income tax reduction as an intervention factor, to understand when the tax burden of the profit business is reduced, the groups for the profit organization's hospital which financial control behavior compared to other hospitals whether will decline. This paper uses 2006 to 2009 and 2011 to 2014 before and after the changes in the taxation system listed and medical foundation in Taiwan for the object of study, and uses the discretionary accruals to proxy for earnings management, using differences in the differences to analyze. The results of the study found that after the decline in the tax rate, the profit organization's discretionary accruals should be significantly reduced compared to nonprofit organizations, which mean that the groups for profit organization to reduce the degree of financial control. Speculating on changing in the tax system, the profit organization will reduce the financial control to the hospital because of the tax burden is reduced. |
第三語言摘要 | |
論文目次 |
目 錄 第一章、緒論 1 第一節、研究背景與動機 1 第二節、研究目的 2 第三節、研究架構 3 第二章、文獻探討 5 第一節、醫療財團法人之介紹 5 第二節、母集團與醫療財團法人之關聯 6 第三節、捐贈財團法人之稅賦優惠 10 第四節、盈餘管理之相關文獻 12 第三章、研究方法 18 第一節 、資料來源與研究對象 18 第二節 、研究假說 19 第三節、變數定義及實證模型 19 第四章、實證結果與分析 25 第一節、敘述性統計 25 第二節、VIF檢測及相關係數 27 第三節、實證結果分析 27 第五章、結論與建議 31 第一節、研究結論 31 第二節、研究建議 31 第三節、研究限制與未來研究方向 32 參考文獻 34 中文部分: 34 英文部分: 36 表目錄 表3-1 實驗組與控制組政策前後的結果平均值 18 表3-2變數定義與說明 23 表4-1 醫院性質各年度樣本數統計表 25 表4-2 醫院性質敘述性統計表 26 表4-3 變數之相關係數矩陣 27 表4-4 裁決性應計數多元迴歸估計結果 29 表4-5 裁決性應計數DID估計結果 30 圖目錄 圖1-1:研究流程圖 4 |
參考文獻 |
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