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From the stakeholder's angle to discuss the Taiwanese hospital information disclosure

The Administration Yuan Department of Health revised the medical treatment method, the third reading to have already passed on April 28th in 93 years. Revise the point be increasing the medical juristical person particularly the chapter the part already the clear statement standard it to change the system and build up the system. This research is standard according to the latest medical treatment organization classification that announced, the current conditions that inquires into the medical treatment organization finance information to make public currently, and from the point of view of stackholders:Investors and donators, analyzing the reading of hospital¡¦s public information for different relation persons, the usage index sign of the financial report, relatively manage it with company mutually the congeniality, the aptness and urgency that makes public currently for the hospital finance information is the research point of this thesises.
Hospital's user in the information is divided into the exterior inspector,investor and inner part the governor, the hospital and company are establishing the dissimilarity on the property, the index sign that make public is also different, ducting in to make public the feasibility of the information with the analytical hospital from here. The medical treatment juristical person for match with the ordinance provision and reach the society direct to carry out the information to make public, is an irresistible general trend. With Department of Health announce the corporate body hospital financial report and each hospital manages the data the finance that make public voluntarily on the website for sample carry on the discussion. Because the medical treatment juristical person organization belongs to the not-for-profit organization, making public in the finance information up is different from in appear on market the listed company generally, The purpose of this research is inquiring into the hospital in order to respond the all society to inspect the public wealth to fly to, it carries on the public finance clarity and importance's lying in through the public lesson responsibility to safeguard the public benefit and the others rights, by the publication and transparency of the finance information, the public-spirited service and the mission responsibility that let the people understand and recognizes the pure hospital to should have, makes public the index sign and the rating result to information, expect the idea that can build up inspecting the hospital information to make public, being the investor and donator contributing money the reference that the person carries on making policy.
This research makes use of the domestic and international cultural heritage research through ising analytical than the research, letting the donator known the management information and funds that its organization should make public the hospital to fly to, making the hospital be able to participate the social salvage more physically, Letting the investor known to take hospital as to invest the object of information's making public should belong to which contents, making the funds of the capital market flowed into the medical treatment industry, reaching the correction lawmaking purpose of the medical treatment method. Carrying out the hospital manages the mechanism to mainly expect to lie in the trust that can raise to contribute money the person and investor to the medical treatment juristical person, Making the national health insurance resource ability reasonable assigned through the publicly transparent finance information, reducing the medical treatment juristical person organization and an output information dissymmetry of the National Health Insurance Bureau and the morals risk of the occurrence, Passing by the public finance information makes public, and combines the exterior resultant force direct, can make to contribute money the person,investor eventually, the public ,the medical treatment promoter and the health insurance bureau to all win.

Identiferoai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0722105-132342
Date22 July 2005
CreatorsHo, Meng-ni
Contributorsnone, none, none
PublisherNSYSU
Source SetsNSYSU Electronic Thesis and Dissertation Archive
LanguageCholon
Detected LanguageEnglish
Typetext
Formatapplication/pdf
Sourcehttp://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0722105-132342
Rightsunrestricted, Copyright information available at source archive

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