頁籤選單縮合
題 名 | 從預算制度與獎勵金制度探討臺灣公立醫療機構改造=From the Budgeting and PPF Systems to Explore the Reform of Public Hospital in Taiwan |
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作 者 | 楊澤泉; 張音; | 書刊名 | 公營事業評論 |
卷 期 | 1:3 1999.06[民88.06] |
頁 次 | 頁103-121 |
分類號 | 419.2 |
關鍵詞 | 公立醫療機構; 預算制度; 獎勵金制度; Public hospital; Budgeting system; Primary physician fee system; PPF system; |
語 文 | 中文(Chinese) |
中文摘要 | 針對臺灣公立醫療機構 85 至 87 會計年度的預算研究,我們發現( 1 )、五大 公立醫療體系的會計科目有明顯的差異。 ( 2 )、若將公務預算的「正式人員人事費」納 入省立醫院的基金預算的支出,顯示省立醫院「虛盈實虧」與「假盈餘真獎金」的現象,而 公務預算補助越多,獎勵金的發放數量越多。 ( 3 )、五大公立醫療體系 87 會計年度的 公務預算支出達 182 億元,除了臺北市政府外, 其餘皆未有「補助科目」,形成預算補助 「有實無名」的現象。 ( 4 )、預算一元化的趨勢明顯,五大公立醫療體系於 87 會計年 度起,皆編列不同之會計科目以連接公務預算與基金預算,朝預算一元化規劃。最後,本文 建議在公務預算中編列「醫療院所補助」、「醫療院所獎助」支出,各公立醫院基金預算的 事業收入則編列這些補助與獎助收入,公務預算不再有「正式人員人事費」與「其他費用」 的編列,以落實獎勵金制度的真諦並實質提升營運績效。 |
英文摘要 | This study investigated the budget of public hospitals in Taiwan from 85 to 87 fiscal years, and we found (1) The accounting accounts of these five public hospital systems have significant differences. (2) If the subsidy in terms of personnel expenses of governmental budget is accounted in provincial public hospital system, then the phenomenon of "income overstated, loss understated" and "profit overstated resulting more primary physician fee (PPF) distribution" happens. The more the amount of subsidy receives from governmental budget, the more the amount of PPF is distributed. This phenomenon also happens in other city public hospital and veterans public hospital systems. (3)The total expenditures of governmental budget in five public hospital systems amount to 182 billions in 87 fiscal year, but only Taipei city governmental budget shows the "subsidy" account, the other systems do not reflect this subsidiary account in their budget. This results in the phenomenon of "real subsidy but no matching account reflecting the fact". (4) The trend of budget account unification is clearer than ever. From 87 fiscal year, five public hospital systems have planned and shown the separate account in their budget to link the governmental budget and general fund budget and try to unify their budget accounts. Finally, we suggest that the "hospital subsidy" and "hospital grant" expenditure accounts should appear in the governmental budget, and each public hospital should appear these revenue accounts in their general fund budget, then remove the "official personnel expense" and "other expense" account from the governmental budget. Through these adjustments, we believe that the spirit of PPF system can be fully implemented and the operating performance can be effectively improved. |
本系統中英文摘要資訊取自各篇刊載內容。