| 摘要: | 台灣地區從民國七十年代著手於健康照護體系的規劃整合,歷經多次在政策法規的變革,使得相關照護機構經營管理者在面臨醫療費用不斷上漲、消費者需求的改變、衛生照護政策的轉變及同業競爭的壓力下,如何降低成本促使機構資源合理分配及提昇績效已是當務之急。
依衛生署統計資料指出自八十四年健保開辦以來，醫療保健支出由八十四年之2,247億元逐年增加到九十年為3,079億元,年增率為5.55%，其中門診支出占52.66%，而住院支出占32.7%，而國民醫療保健支出占GNP的比率也由八十三年之4.85%增加至5.66%。在逐年成長的支出下，相對地健康照護體系的資源競爭必是激烈。健康照護體系之醫療機構、護理機構及其他機構扮演著民眾急性、慢性及預防保健等照護角色,其經營績效之良寙悠關民眾接受照護的成本、品質、可近性,然而歷經二十年迄今,有關各類健康照護體系在全民健保實施後整體經營績效、各子體系之績效影響因素等皆未能一窺究竟。故本研究以向行政院主計處購買民國九十年有關「台閩地區工商及服務業普查資料庫」,探討醫院之財務結構、比率、獲利性、效率等經營績效,分析經營績效影響因素。結果顯示經營效能級獲利能力會受組織特性影響，結果可作為衛生主管機關、,學術研究對經營績效之規劃、執行、評估及提高機構競爭力之參考。
Health policies have changes for the integrated plan of health care services in Taiwan since 1980. Managers and administrators of health care service have to decrease the medical cost, make a reasonable distribution of resources, and increase operating performance for solving problems like the increase of medical expense, the change of consumers’ needs and health policies, and competition of industries.
According to statistical data from Department of Health, the medical expense was increased from 224,700 million in 1995 to 307,900 million in 2001. The yearly increasing rate was 5.55%. Outpatient clinical expense was 52.66% and inpatient clinical expense was 32.7% of total. The rate of medical expense in GNP was increased from 4.85% to 5.66%. Increasing medical expense made heavily competition of health care resources. Hospitals play caring roles for disease prevention and health promotion. Operating performances of hospitals reflect on medical quality and availability, but information about operating performances of hospitals are still unknown. The purpose of this study is to examine the financial position, ratio, profitability, and efficiency of hospitals. Data of Industry Commerce Service Census from Directorate-General of Budget, Accounting and Statistics will be analyzed.
The t-test and ANOVA were identified that profitability and efficiency of hospitals were correlated with the organizational characteristics.Results of this study can provide referral information for those involved in health care service industries to increase competition of operating performance. |
