全民健保支付制度改變前後公立醫院與財團法人醫院服務量及醫療利益之比較

Translated title of the contribution: A Comparative Analysis of Medical Services and Financial Performances between Public and Non-profit Proprietary Hospitals before and after Introduction of the Case Payment System

陳明進, 黃崇謙

Research output: Contribution to journalArticle

Abstract

In order to curb the rapid growth in medical expenditures, the administration of National Health Insurance (NHI) is gradually changing its payment system from the fee-for-service (FFS) payment system to the case payment one. This study explored the impacts of this policy on public and non-profit proprietary hospitals' medical services and financial performances, by comparing the before and after results of eight DRG codes incepted on October 1, 1997. The results show that, after the introduction of the case payment system, the average length of stay has decreased significantly, but no apparent evidence to conclude the average reimbursement has decreased. Nevertheless, both case volume and medical revenues have significantly increased after the inception of the case payment system. Further, we also found that nonprofit proprietary hospitals seem to outperform their public-sector counterparts in the selected financial indicators.
Translated title of the contributionA Comparative Analysis of Medical Services and Financial Performances between Public and Non-profit Proprietary Hospitals before and after Introduction of the Case Payment System
Original languageTraditional Chinese
Pages (from-to)169-193
Number of pages25
Journal當代會計
Volume2
Issue number2
DOIs
Publication statusPublished - 2001

Keywords

  • National Health Insurance
  • Payment system
  • Public hospital
  • Nonprofit proprietary hospital
  • Financial performance

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