The Relationship of Medical Care on Financial Performance and Non-Financial Performance of Non-Profit Proprietary Hospitals

• Main Authors: Ye, Jin-Jhih, 葉巾芷
• Other Authors: 李佳玲
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/5694q8

碩士 === 國立政治大學 === 會計學系 === 107 === In many empirical studies, quality and financial performance are mostly significantly positively correlated and have been verified in many industries, but whether this conclusion can be applied to Taiwan's medical market remains to be explored. Because of Taiwan's medical market, under the system of National Health Insurance, due to the high degree of government involvement, it is less flexible and regulated than the free capital market. The sample period of the study was for the four years from 2013 to 2016. In addition to exploring the relationship between medical quality and financial performance, the impact of medical quality on non-financial performance was discussed. The impact of medical quality on the profit and loss of activities in financial performance, activity profit and loss is divided into profit and loss of medical activities and profit and loss of non-medical activities. The empirical results show that in addition to the statistical quality of the outcome, the medical quality has a significant U-shaped relationship with financial performance and non-financial performance. In further analysis, in addition to the medical quality of outcome and the medical quality of utilization, the relationship of the medical quality and profit and loss of medical activities showed a significant inverted U-shaped relationship, but the impact of medical quality on the profit and loss of non-medical activities, except for the statistical quality of the results, was statistically significant U-shaped relationship.