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| 中文篇名 |
醫療財團法人董事會結構與組成與營運效率及投資效率的關聯性 | |
|---|---|---|
| 英文篇名 |
The Association of Board Structure and Composition with No-for-Profit Hospitals Operational and Capital- Investment Efficiency | |
| 作者 | ||
| 中文摘要 |
本研究使用追蹤資料模型分析臺灣31家醫療財團法人2000～2004年度資料，探討非營利醫院之董事會結構與組成對營運效率與投資效率的影響。營運效率以淨營運收入率、占床率、平均住院人次費用、醫事人員病床比衡量，投資效率以淨值報酬率、資產報酬率、固定資產報酬率衡量。實證結果指出，董事會規模與四個營運效率指標均無顯著關聯性，但董事會規模與淨值報酬率呈顯著負相關。外部董事比例僅與住院人次費用呈負相關，而對其他三個營運效率指標無顯著關聯性，但外部董事比例對固定資產報酬率及資產報酬率有正面影響。院長亦為董事對營運效率的營業收入率及醫事人員病床比，以及資本投資效率的淨值報酬率與資產報酬率，均有正面影響。 | |
| 英文摘要 |
This study discussed the impact of composition and structure of board on the operational and investment efficiency with data collected from Taiwan not-for-profit hospitals. In this paper, operational efficiency was measured by net operating income to revenues, expenses per admission, and full-time equivalence employees per occupied bed; while the investment efficiency was measured by return on net assets, return on assets, and return on net fixed assets. | |
| 關鍵詞 |
投資效率、董事會結構與組成、營運效率、醫療財團法人、capital-investment efficiency、structure and composition of board、operational efficiency、not-for-profit hospitals | |
| 刊名 | ||
| 期數 | ||
| 起訖頁 |
001-036 | |
| 出版單位 |
第三部門學刊編輯委員會 | |
| DOI | ||
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