| Summary: | 碩士 === 中原大學 === 會計研究所 === 96 === Abstract
According to the announcement on April 28th, 2004, the whole content
of 123 articles of the Medical Care Act were revised, according to the
legislative purpose of: “promoting health development of medical care,
reasonably distributing medical resources, enhancing quality of medical care,
protecting patients’ rights and improving national health”. The Act further
specifies that private medical institutes reaching the scale of 200 beds, as
announced by the central authorities, shall convert into corporate medical
institutes within three years of such announcement. Through such conversion,
private hospitals may improve the operational conditions and enhance the
standard of medical services via consultation and transformation, thereby
achieving the aim of sustainable operation. At present, the period of
discounted rent and tax has expired; and there are still 46 private medical
facilities that fit the scale of 200 beds under the Medical Care Act, that have
yet to convert into medical corporate.
The study used qualitative research, that is, a collection of multi-dimensional data
from: relevant academic publications, journals, theses and websites, as well as
official statistics, research reports and legal regulations from the government. The
data were then organized, compiled, analyzed and compared in order to create the
research foundation.
Suggestions were provided for public and private hospitals in regard to
discussions on the newly set medical corporate system, based on the meanings,
reasons and nature of such corporate system. Furthermore, subject to the financial
difficulties faced by today’s government, the conditions for reaching these goals
can only be improved via continual investment from private capital. Under the
various impacts on medical institutes, determining how authorities should provide
incentives, so that owners of private medical institutes are willing to donate their
properties and convert into medical corporate, has become an issue of concern. This
study mainly used secondary data (e.g. financial reports) of hospitals to analyze the
strengths and weaknesses of private hospitals, and also proposed rational
suggestions.
In order to determine whether the operation performance improves or degrades
after private medical facilities become corporate, the net profit rate was taken as
the dependent variable, while current ratio, liability ratio,interest expense ratio and
income tax expenditure ratio were taken as independent variables, in order to
further understand the status of capital flow under the respective financial
structures. Since there were insufficient samples and the target hospitals showed
stable income and expense per quarter, the quarterly data were used to analyze the
difference before and after the case subject converted into a corporate. This study
found that after converting into a corporate, the net profit rate showed a significant
tendency to decrease.
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