| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 103 === Currently, financial crises have resulted in cutting costs among all levels of government, and exploring a variety of cost-cutting options is the key to sustainable government finances. The utilization and application of private resources to the public sector is already one of the most important solutions to the problem. However, successfully promoting the involvement of the private sector depends on two factors. First, in order to attract private investment, there must be profit, and second, in order to effectively allocate resources, we must reduce finances, thus both benefiting the people, and sustaining the government.
Based on the user charge, policy considerations and considering the sustainable development of medical operation fund, it is suitable and suggested to operate and manage by government. Government funded medical operations in each city and township primarily consist of the department of public health. In addition to providing disease prevention and health promotion services, the department of public health must also provide medical services. However, having to carry out public health policy, while also still providing medical services has resulted in competition for funds between institutions. Moreover, dwindling health insurance reimbursements and increasingly difficult recruitment of medical personnel has unfortunately affected individuals’ rights to primary healthcare services. Therefore, whether from a financial or human resources aspect, operation and management of the department of public health is becoming increasingly difficult, and increased subsidies from the government are necessary for workforce retention. Therefore, having allocated medical operation funds will not only benefit the people, but will also decrease the government’s financial burden, thus promoting further civil participation from the people and from medical institutions.
Using New Taipei City as an example, this study aims to examine the legal and financial feasibility of outsourcing some of the department of public health’s duties to other institutions, in order to attract community institutions involvement and decrease financial burden of the department of public health. As the department of public health’s main objective is primary medical care and preventative health care. In evaluating the possibility of outsourcing to community institutions, in addition to legal and financial aspects, one must also combine experts from various fields to evaluate other aspects such as medical issues, public health policy, regional factors, population, human resources, community needs, and operational protocol. Although this study is unable to give a final conclusion regarding the overall feasibility of outsourcing to the community institutions, it was able to first consider the financial feasibility. Furthermore, through conducting the evaluation of financial feasibility aforementioned, it will be a good example to extend and evaluate other aspects.
By using investment benefit analysis and considering each evaluation index of possible assumptions, this study found that in various financial aspects, outsourcing to community institutions was feasible.
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