隨著經濟之成長，民眾對於醫療服務水準的要求日益提高，加上大型財團法人醫院的興起及全民健保的開辦，使得我國醫療產業的競爭日趨激烈，然而公立醫院肩負特殊任務及目的，在經營不能全以營利為考量情形之下，受到的衝擊更大。因而如何合理分配資源，提升經營績效維持盈餘，實為目前亟待解決的課題。本研究利用南部某地區醫院每月財務報表及服務量報表次級資料，探討醫療機構之醫療服務品質、生產力，及財務三種經營績效指標之間的相關性，並藉由建構醫療收入模型，探討醫療資源投入對於醫療收入之影響，進而預測未來醫療收入，以期能提供醫院作為預估醫療收入與內部資源利用之參考。
本研究實證結果顯示，生產力與財務經營績效之間的相關性最為顯著，且大多呈正相關，影響個案醫院財務績效面的主要因素為佔床率。同時也發現醫院生產力與服務品質有正面效果，而且良好的醫療品質對於住院收入具有提升之作用。此外，由本研究建構的醫療收入模型發現，醫事人數、藥品與衛材成本，以及固定資產淨值等項，均對個案醫院門診醫療收入、住院醫療收入與醫療總收入模型具有顯著的影響。然而短期預測容易受會計入帳時間點干擾，長期預測受限於對未來資訊不足增加預測的困難度。 As the economy grows, the public health service level requirements, coupled with the rise of the large hospitals and the adoption of national insurance system severely impact the health care industry. Due to the special task and purpose, the public hospital will not be able to taking into account the circumstances for fully profit, so the greater the impact. It should solve the problem that how to allocate resources and improve business performance for the maintenance of surplus. In this study, several issue are investigated by using a lot of data of a regional hospital in the southern part, such as the monthly financial statements, the report on the secondary data, the medical service quality, the medical service productivity and three financial operating performance. According to the correlation between the pointer and the medical income model, it explores the influences of the medical resources on the medical income, and it provides an estimated income and internal resource utilization of reference for the medical hospital.
Empirical result shows that there is significant correlation between productivity and financial performance. The major influence of productivity on the hospital financial performance is the occupancy rate. Moreover, the productivity has positive effect on service quality of hospitals, and good quality of medical care help to increase the income from inpatients. In addition, empirical evidence of the medical revenue model shows that number of medical personnel, pharmaceutical and materials stock costs, and fixed assets have significant effects on the hospital outpatient medical income and the hospitalization income. However the short-term forecast of revenue is highly susceptible to accounting time, and lack of future information increases the difficulty in predicting long-term medical income.
