The Effect of Medical Environmental Factor on Budgetary Participation and Budget Performance-Budgetary Goal Acceptance as Mediating Variable

• Main Authors: Wan-Yu Yang, 楊婉瑜
• Other Authors: Cheng-TsungLu
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/bhmm97

碩士 === 國立臺中科技大學 === 會計資訊系會計與財稅碩士班 === 102 === In order to suppress the growth of medical costs, The Bureau of National Health Insurance has implemented the global budget system since 2002. However, this institution has resulted in the serious impact on medical industry. Faced with this situation, the budget control system becomes the most important management mechanism in hospital. The purpose of this study is to explore the relationship between budgetary participation and budget performance of health care organizations. On the other hand, this study applies budgetary goal acceptance as the mediating variable that explores. We also inspect the influence of the environmental factors (uncertainty of global budget system and the degree of competition between hospitals) on budgetary participation and budget performance. Therefore, this study applies questionnaire survey and focuses on budgeting supervisors from new teaching hospital accreditation-excellent to inspect the research issue. Empirical results show that:（1）Budgetary participation has a positive and significant effect on budget performance.（2）Budgetary goal acceptance has a significant positive effect on budget performance.（3）Uncertainty of global budget system does not has a significant effect on budgetary participation and budgetary goal acceptance.（4）The degree of competition between hospitals has a significant positive effect on budget performance and budgetary goal acceptance.（5）The relationship between budgetary participation and budget performance can be accounted for by the mediating effect of budgetary goal acceptance.