| Summary: | 碩士 === 臺北醫學大學 === 醫務管理學系 === 94 === The accountability principle of governance corporate means that the rights and responsibilities of directors and top management should be definitely separated. Military hospitals are non-profit organization with no boards of directors. The main purpose of this study is to explore the top management’s accountability and the explanatory potential of accounting statement in military hospitals from such qualitative characteristics of accounting information as relevance and reliability. Further expectation is to renovate the managerial concept of military medical policy making institute and hospital managers so as to reach the goal of sustainable management. It is because of the particularity that military hospitals concurrently shoulder the military assignments. Other than enforce the non-replaceable mission of national offense planning, military hospitals must consider preparedness for war while instituting and implementing medical policy; in the meanwhile, take into account the medical care for patients. Their type of organization differentiates from general enterprises. This study tries to explore the identification extent that sample groups look into responsibility by means of accountability principles in corporate governance.
Financial Accounting Standards Board (FASB), U.S.A. states in Concepts Statement 2 : “The qualities that distinguish “better” (more useful) information from “inferior” (less useful) information are primarily the qualities of relevance and reliability”. FASB believes that the primary factors of accounting information that to be useful to policy maker are relevance and reliability. This study tries to analysis the degree that the qualitative characteristics of accounting information posses derived from such main information like medical service, balance management, facilities investment application, cost control and budget implement derived monthly accounting report provided by Foundation For Military Medical Service Operation.
The analysis methods used for this study are descriptive statistics and inferential statistics. By descriptive statistics, samples are analyzed using frequency distribution and percentage. Each dimension item is carried out with mean and standard deviation analysis. Inferential statistics refers to the use of ANOVA and confidence interval estimate to infer if there is significant difference between two dimensions- governance and quality of accounting information with different individual variables; use linear regression of regression analysis to list each sample as independent variable to explore its relationship with the dependent variable of two dimensions – governance and quality of accounting information.
In response to new regulation on hospital performance accreditation announced by Taiwan Joint Commission on Hospital Accreditation, in which financial management and accounting system are emphasized, in this study the frequently utilized financial ratio in financial management theory is used to empirically analyze the financial performance of hospitals by the 3 year accounting data collected from 12 military hospitals from 2003 to 2005.
According to the analysis result, the suggestions are proposed as follow:
Suggestion to military medical policy making institute: Class consciousness and bureaucracy concept still exist. It needs continuous communication with patience to renovate old thinking and expel opposition voice; Policy directing institute should regulate financial ratio confirming with current situation and suitable for military hospital system so as to serve as reference for hospital management.
Suggestion to military hospitals: Strengthen hospital management function and practice accountability system to response to “financially responsible for profits or losses” trend. Aggressively give impetus to financial transparency. The managers of hospital should value the accounting information derived from accounting statement so as to perfect financial basis and arrive at efficient management.
Suggestion to successive researchers: Military hospitals are distinct from general enterprises. They are not profit oriented organizations and do not possess board of directs. Besides, they possess particularity of shouldering military mission. This study is a preliminary exploration. Hope the coming researchers could continue exploring the subject-corporate governance in depth.
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