作為社會醫療服務的提供者，醫療院所的服務品質及財務績效，一直以來均是被政府及民眾所嚴格檢視的要點。然而，近年來醫療保健業務支出逐年增加、健保連年虧損等議題頻傳，使各家醫院的經營方式及營運情況成為政府檢討的重點之一，因此，政府研擬醫院評鑑制度作為檢測及監督各院所醫療服務品質的手段，以冀能有效檢視健康照護品質及改善醫療財務績效。依據全民健康保險醫療費用支付標準顯示，醫院評鑑的成果與健保給付的情況是息息相關的，因此預測醫院評鑑的推行及精進，與醫院財務績效的改變是有關連性的。本研究蒐集2013到2019年期間，於「醫事服務機構財報公開」中所能取得完整財報之醫學中心、區域醫院及地區醫院為研究對象，運用複迴歸分析的方式，探討醫院評鑑與醫院財務績效的關聯性，研究結果顯示台灣醫院評鑑制度對醫院財務績效存在顯著正向之影響。 Hospitals are places to provide social medical services, and the medical quality and the financial performance are always the point that being inspected. However, in recent years, due to the deficit of National health insurance have increased year by year, hospital management methods and operation have been discussed by the public in Taiwan. The quality of medical services and the financial performance of hospitals are the two main elements of hospital operation. Hospital accreditation is a means used to detect the quality of medical services, which can effectively examine medical care and evaluate the effectiveness of medical quality improvement. According to the medical expense payment standard of National Health Insurance, the accreditation of the hospital has closed relationship to the payment of health insurance. Due to above statement, our study aims to explore the relationship between hospital accreditation and hospital financial performance. The complete financial report of medical service institutions from 2013 to 2019 have been collected, and been analyzed by multiple regression analysis. As the result, our research shows that Taiwan's hospital accreditation has a positive impact on the financial performance in the medical center and regional hospitals.
