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台灣區域級以上醫院多角化策略經營之研究 張曉琪、陳美玲

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台灣區域級以上醫院多角化策略經營之研究 張曉琪、陳美玲

E-mail: [email protected]

摘 要

自民國九十三年七月一日起健保局正式實行「總額預算制」 「Global budget system」,醫院面臨必須自負盈虧,醫療收入 無法提 升、醫療成本不斷增加、且醫療機構競爭加劇使得醫院不得不依自 己本身的條件做好定位,利用現有資源做最好 的經營。多角化經營 方式被認為是保障公司最低投資報酬率的現代方法之一,它可分散 投資、降低風險,進而促進資源 整合,增加經營獲利空間,以減少 對健保的財務過度依賴。 本研究的目的在探討區域級以上醫院參與多角化經營的現 況

、並根據現況與不級別分析醫院,是否進行多角化策略經營之關 鍵因素,依已進行多角化策略經營之動機與多角化產品類 別之探 討;並依已採行多角化策略經營不同之動機考量,其認知層面之探 討,分析已進行多角化策略經營之醫院,不同 級別醫院之經營績效 是否存在差異性。 本研究證實結果如下: 1. 區域級以上已進行多角化之比例為76.4%,均採正面觀 點認同醫 院有必要採行多角化經營,且傾向與醫療相關經營為主。 2. 不同級別的醫院,反映出來的資金多寡與人員數量 會有所不 同,醫學中心資金與人員比區域醫要高出許多,因此在實施多 角化策略經營的轉型過程中,區域醫院反映出來 的問題比醫學 中心要來的多。 3. 醫院已進行多角化策略經營之動機層面與多角化類別的影響, 均有八成以上表示同意,

同時因技術面與策略面影響「相關」 多角化經營比「非相關」多角化經營有較高之比例表示同意; 而在財務面與人才面 影響「相關」多角化經營比「非相關」多 角化經營有較低之比例表示同意。 4. 多角化經營之醫院將會更有機會與其他業 界合作;醫療資源將 可達到充分利用,開源節流,以致於更有經費可擴大醫療服務 範圍,造福人群。而在醫院規

模300-599 床之醫院,對於多角化 經營可分擔財務風險及減少對健保財務依賴較認同;並且多角 化經營之醫院其員工更有 另外發展機會及創新的動力及思維。 5. 在技術考量之經營績效指標中,醫學中心與區域醫院並無存在 差異性,可是在策 略考量及財務考量之績效指標中,醫學中心 比區域醫院差,值得後續再研究探討。

關鍵詞 : 相關多角化,非相關多角化,總額預算制。

目錄

封面內頁 簽名頁 授權書---iii 中文摘要---v 英文摘要---vii 誌謝---x 目錄---xi 圖目錄---xiii 表 目錄---xiv 第一章 緒論---1 1.1 研究背景與動機---1 1.2 研究目的---3 1.3 研究步驟---3 1.4 研究範 圍---4 第二章 文獻探討---6 2.1 醫院定義---6 2.2 多角化之定義---6 2.3 多角化策略之定義---8 2.4 醫院多角化策略的類型---14 2.5 多角化經營之動機---16 2.6 醫院多角化策略經營之相關文獻---20 2.7 醫院 多角化策略經營績效之相關文獻---26 第三章 研究設計與研究方法---32 3.1 研究架構與研究設計---32 3.2 研究假設---33 3.3 研究對象---34 3.4 資料收集方法---34 3.5 資料處理---35 第四章 研究結果---36 4.1 問卷回收概況---36 4.2 量表效度與信度分析---37 4.3 研究結果分析---38 第五章 結論與建議---69 5.1 結論---69 5.2 建議---74 參考文獻---76 中文部份---76 英文部份---79 附錄---87 參考文獻

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