| Summary: | 碩士 === 國立臺北大學 === 會計學系 === 96 === The operation of the medical institutions has high professional knowledge, and closely linked with people's lives. If it can go through communication and transmission of information, reduce information asymmetry and improve the people's quality of the life, can reduce the responsibility of the hospital institutions even more, strengthen its responsibility. To research 246 medical institutions of Taiwan as sample, look over medical institutions webpage reveal the situation during March 2008. This research designs and assesses the indicator that reveal of the webpage information of medical institutions according to the characteristic of medical institutions and relevant literature. In order to understand the medical institutions of Taiwan reveals the intensity in webpage information actually, difference of looking over the information of different kinds of medical institutions and revealing. Hope to offer the norm that the competent authority concluded information and revealed, and the reference basis of the operation and management of competent authority of medical institutions. The main result of this research is as follows:
First, webpage information to disclosure with medical institutions type: Reveal the intensity in information of medical institutions, the non-commercial hospital is superior to the public hospital, this two are superior to the private hospital again. Reveal the accessibility intensity of webpage information and financial information quality, is all superior to the non-commercial hospital for the public hospital, this two are superior to the private hospital again. Reveal the intensity in whole information, superior to the non-commercial hospital for the public hospital, this two are superior to the private hospital again. The real example result accords with the decree norm: The non-commercial hospital and private hospital are not disclosed the norm of the law by government's information, have not revealed the necessity of financial information, and reveal voluntarily the will is relatively low.
Second, webpage information to disclosure with the ranking level hospital: Reveal the intensity is succeeding with the ranking level hospital to the relation in medical institutions message. Financial information quality, the regional hospital is superior to the local hospital, the local hospital is superior to the medical center. The accessibility of webpage information, the regional hospital is superior to the medical center, the medical center is superior to the local hospital. Reveal the intensity in whole information, the medical center and regional hospital have not shown the difference, all more excellent than local hospital at the same time. Empirical result, shut on hospital commenting ancient bronze mirror system pay attention to financial message reveal, supervise.
Third, webpage information disclosure with the scale of the sick bed: Medical institutions information reveal intensity、Webpage information reveal accessible intensity and global message reveal intensity , reveal the intensity and the scale of hospitals is becoming to the relation. Financial information quality, reveal the average is not high and the difference is not big, the standard deviation is all greater than the average. Finally, financial information disclosure intensity exist the great difference.
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