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博碩士論文 etd-0722105-132342 詳細資訊
Title page for etd-0722105-132342
論文名稱
Title
從利害關係人角度論台灣醫院資訊揭露
From the stakeholder's angle to discuss the Taiwanese hospital information disclosure
系所名稱
Department
畢業學年期
Year, semester
語文別
Language
學位類別
Degree
頁數
Number of pages
131
研究生
Author
指導教授
Advisor
召集委員
Convenor
口試委員
Advisory Committee
口試日期
Date of Exam
2005-07-19
繳交日期
Date of Submission
2005-07-22
關鍵字
Keywords
醫院治理、利害關係人、資訊揭露
stakeholder, Hospital governance, Information disclosure
統計
Statistics
本論文已被瀏覽 5806 次,被下載 5398
The thesis/dissertation has been browsed 5806 times, has been downloaded 5398 times.
中文摘要
行政院衛生署於九十三年四月二十八日修正醫療法已三讀通過,修正重點在增訂醫療法人專章部分已明文規範其改制及建立制度,本研究依公佈的最新醫療機構分類標準,來探討目前醫療機構財務資訊揭露的現況,並以利害關係人:投資人與捐款人為目的,分析不同的關係人對醫院所公開之資訊應有的解讀,財務報表的運用指標,比較與公司治理之相同性質,對於目前醫院財務資訊揭露的適當性及迫切性為本論文的研究重點,醫院在資訊的使用者上分為外部監督者、投資者及內部管理者,醫院與公司在成立性質上的不同,揭露的指標亦不同,由此導入以分析醫院揭露資訊的可行性,醫療法人為配合法令規定及達到社會監督來辦理資訊揭露,是時勢所趨,以衛生署公佈財團法人醫院財務報表及各醫院在網站上所自願揭露的財務管理資料為樣本進行討論,由於醫療法人機構屬於非營利機構,在財務資訊揭露上有別於一般上市上櫃公司,本研究之目的在探討醫院為因應全體社會監督公共財流向,其進行公開的財務透明度及重要性在於透過公共課責以維護公共利益與他人權益,藉由財務資訊的公開化與透明化,讓民眾瞭解與認清醫院所應有的公益服務與使命責任,針對資訊揭露指標及評等結果,期望能建立監督醫院資訊揭露的觀念,作為投資人及捐款人進行決策時的參考。
本研究利用國內外文獻研究,透過比較研究分析,讓捐贈者得知其機構應揭露醫院的經營資訊及資金流向,使醫院能更實際參與社會救助,讓投資人得知以醫院為投資標的時的資訊揭露應屬於哪些內容,使資本市場的資金流入醫療產業,達到醫療法之修正立法目的。落實醫院治理機制主要期望在於能提高捐款人及投資人對醫療法人的信任,經由公開透明之財務資訊使全民健保資源能合理分配,降低醫療法人機構與中央健保局之間產生的資訊不對稱而發生的道德風險,經過公開的財務資訊揭露,並結合外部合力監督,終能使捐款人、投資者、就醫民眾、醫療提供者及健保局皆贏之局面。
Abstract
The Administration Yuan Department of Health revised the medical treatment method, the third reading to have already passed on April 28th in 93 years. Revise the point be increasing the medical juristical person particularly the chapter the part already the clear statement standard it to change the system and build up the system. This research is standard according to the latest medical treatment organization classification that announced, the current conditions that inquires into the medical treatment organization finance information to make public currently, and from the point of view of stackholders:Investors and donators, analyzing the reading of hospital’s public information for different relation persons, the usage index sign of the financial report, relatively manage it with company mutually the congeniality, the aptness and urgency that makes public currently for the hospital finance information is the research point of this thesises.
Hospital's user in the information is divided into the exterior inspector,investor and inner part the governor, the hospital and company are establishing the dissimilarity on the property, the index sign that make public is also different, ducting in to make public the feasibility of the information with the analytical hospital from here. The medical treatment juristical person for match with the ordinance provision and reach the society direct to carry out the information to make public, is an irresistible general trend. With Department of Health announce the corporate body hospital financial report and each hospital manages the data the finance that make public voluntarily on the website for sample carry on the discussion. Because the medical treatment juristical person organization belongs to the not-for-profit organization, making public in the finance information up is different from in appear on market the listed company generally, The purpose of this research is inquiring into the hospital in order to respond the all society to inspect the public wealth to fly to, it carries on the public finance clarity and importance's lying in through the public lesson responsibility to safeguard the public benefit and the others rights, by the publication and transparency of the finance information, the public-spirited service and the mission responsibility that let the people understand and recognizes the pure hospital to should have, makes public the index sign and the rating result to information, expect the idea that can build up inspecting the hospital information to make public, being the investor and donator contributing money the reference that the person carries on making policy.
This research makes use of the domestic and international cultural heritage research through ising analytical than the research, letting the donator known the management information and funds that its organization should make public the hospital to fly to, making the hospital be able to participate the social salvage more physically, Letting the investor known to take hospital as to invest the object of information's making public should belong to which contents, making the funds of the capital market flowed into the medical treatment industry, reaching the correction lawmaking purpose of the medical treatment method. Carrying out the hospital manages the mechanism to mainly expect to lie in the trust that can raise to contribute money the person and investor to the medical treatment juristical person, Making the national health insurance resource ability reasonable assigned through the publicly transparent finance information, reducing the medical treatment juristical person organization and an output information dissymmetry of the National Health Insurance Bureau and the morals risk of the occurrence, Passing by the public finance information makes public, and combines the exterior resultant force direct, can make to contribute money the person,investor eventually, the public ,the medical treatment promoter and the health insurance bureau to all win.
目次 Table of Contents
目錄
致謝辭 I
中文摘要 II
英文摘要 III
第一章 緒論
第一節 研究背景與動機 1
第二節 研究目的及其重要性 3
第三節 名詞解釋 6
第四節 論文結構 8
第二章 台灣的醫院治理
第一節 醫療法的修正與變革 11
第二節 台灣的醫院治理現況 14
第三節 借鏡美國與日本 21
第三章 文獻探討
參考文獻 References
中文部分
甲、台灣碩博士論文:(依作者姓氏筆劃順序排列)

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