The Effects of Global Budget on the Operating Efficiency of Dental Care in Taiwan

• Main Authors: Yang, Huei-tzu, 楊蕙慈
• Other Authors: Chen, Ming-chin
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/32799307685586525024

碩士 === 國立政治大學 === 會計研究所 === 91 === Abstract Using dental services data from July 1996 to June 2000 in NHI, this study examines the effects of Global Budget on the operating efficiency of dental care. The results of this study indicate that after the implementation of the Global Budget system, the claimed number of cases of dental services reduced by 4.05％, and the claimed charges of dental services increased by 3.9％, below the allowed expense increase ratio. And the results of Data Envelopment Analysis (DEA) show that both CRS and VRS increased after the implementation of the Global Budget system, indicating that implementation of the Global Budget system improves the efficiency of dental care. This study also uses Tobit regression model to examine whether the improvements in the efficiency of dental care are related to the implementation of the Global Budget system. The results indicate that after implementation of the Global Budget system, the efficiency of dental care became better. This study also found several hospital characteristics are associated with the efficiency of dental care.