Division Management System of Floating Point Medical Clinics Empirical Study of Factors Affecting

• Main Authors: Hui-Min Chen, 陳慧敏
• Other Authors: Chung-Kuang Chen
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/23372640095955537733

碩士 === 雲林科技大學 === 會計系研究所 === 98 === This study looks into the important issue of whether or not the national health insurance program in Taiwan can be financially viable for sustainable operation. In order to rein in the rising cost of providing medical services under the program, the government, under the authority provided for in articles 47 through 50 of National Health Insurance Act, implemented in stages a global budgeting system to keep the cost of medical services on budget. Data—since the global budgeting system was inaugurated—from the Central Division of Bureau of National Health Insurance, Department of Health, show that the floating point for medical clinics for the fourth quarter of 2004 was 0.683, the lowest reading ever. However, it has since been on an upward trend for subsequent years. This led the author to hypothesize that there was a cause and effect relationship between the division management system that the Central Division had implemented and the rising floating points for medical clinics. So I used an empirical model and conducted a regression analysis with the division management system as a dummy variable. Based on the empirical evidence, the analysis proved that the division management system used for medical clinics and their rising floating point were markedly and positively related. In other words, I have quantitatively proved and supported the hypothesis that the division management system used for medical clinics and their rising floating point have a positive correlation, and therefore a division management system implemented for medical clinics is effective in raising the floating point for those clinics.