非營利醫院的負債融資與營運效率及資本投資效率之關聯性

The Association of Debt Financing with Not-for-Profit Hospitals' Operational and Capital-Investment Efficiency

10.29765/TEI.201001.0004

郭振雄(Jenn-Shyong Kuo)；何怡澄(Yi-Cheng Ho)

非營利醫院 ； 負債融通 ； 營運效率 ； 資本投資效率 ； Not-for-Profit Hospital ； Debt Financing ； Operational Efficiency ； Capital-Investment Efficiency

經濟研究

46卷1期（2010 / 01 / 31）

141 - 170

繁體中文

本文運用台灣資料進行非營利組織採用負債融通資金，對營運效率與資本投資效率的影響之實證分析。採用32家非營利醫院在2002-2004年度的資料，以淨營運收入率、佔床率、醫事人員病床比與平均住院人次費用衡量營運效率，以淨資產報酬率、資產報酬率與固定資產報酬率衡量資本投資效率。迴歸分析指出負債比率與資產報酬率與固定資產報酬率呈顯著負向關係，支持命題；負債比率與醫事人員病床比及平均住院人次費用呈顯著負向關係，支持命題。實證結果顯示非營利醫院採用負債融通，無法有效地監督資本投資計畫，達到提升資本投資效率，但可有效地監督營運活動，提升營運效率。

This paper uses the Travel Cost Method (TCM) to evaluate the benefits from ameliorating cardiovascular disease. Data from the CVDFACTS project and NHI are used for the empirical analysis. Results using the truncated negative binomial regression model show that if we can ameliorate risk factors, such as hypertension, cholesterol, diabetes and obesity, among cardiovascular disease sufferers so that the risk levels are no higher than found in the general population the Benefits of Ameliorating Disease are cost of medical service can be reduced NT$ 36.0, 35.5, 30.9 and 24.1 billion respectively. It is believed that research the benefits from ameliorating cardiovascular disease researcher and policy executor for caring about should have reference value.

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