期刊刊名：健康管理學刊 　 卷期：11卷2期

篇名出版日期：2013年12月1日

作者：林進財,譚醒朝,張曉芬,Chin-Tsai Lin, Sing-Chew Tam, Hsiao-Fen Chang

語言：English

關鍵字：Non-profit proprietary hospitals, Financial performance, Financial ratio, Factor analysis, 財團法人醫院,財務績效,財務比率,因素分析

被點閱次數：5次

閱讀時間：39sec

摘要：
In recent years, a financial analysis is regard as a criterion for medical institutions while operating in a business environment with limited resources. Hoping by this, the hospitals can improve their financial performance, and further to achieve the goal of sustainable development. And there are no exceptions for non-profit proprietary hospitals in Taiwan. By analyzing the financial statements of 36 non-profit proprietary hospitals published by the Department of Health, this paper explores the key financial indicators which influence the financial performance of each non-profit proprietary hospitals in all dimensions, and also examines the differences of financial performances between different sizes of non-profit proprietary hospitals. The results of the study show that the financial performance of non-profit proprietary hospitals in the financial dimension, in increasing order according to their influences, are investment, solvency, research and development, social service, medical profit and donation. For investment, large hospitals, enterprise hospitals and medical centers are better. As to solvency, religious hospitals are better. Large hospitals and district hospitals in the north have better research and development. Religious hospitals located in the south have better social services. And in terms of medical profits, medium or large regional hospitals perform better. Most of the enterprise non-profit proprietary hospitals in Taiwan are the one of the strategic business units. In addition to have inherent advantages, they also have better financial management and financial investment personnel. Therefore, hospitals have flexible financial operations and can earn high non-medical revenue.

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