| Summary: | 碩士 === 南華大學 === 財務金融學系財務管理碩士班 === 103 === This study analyzed the impact of financial performance, employee productivity and research and development on the operating performance of General Hospitals, Ministry of Health and Welfare in Taiwan. The financial statements published by 25 General Hospitals, Ministry of Health and Welfare from 2007 to 2012 were collected. From the financial statements of each hospital, financial performance, employee productivity and research and development. This study included: (1) analysis of the compiled data from north, central and southern districts by Analysis of Variance (ANOVA) for differences among these districts; and (2) analyses of the compiled data of each hospital for evaluation of strengths and weaknesses.
The empirical results showed that the southern district hospitals performed better in financial performance. The central district hospitals performed better in employee productivity and research and development. This result suggested that government should consider the development of Taiwan as a whole region and strengthen the mutual learning and support exchanges among districts in order to achieve the balance of medical care quality and development in Taiwan.
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