[[alternative]]Hospital Budgeting Systems in Taiwan: A Survey of Six Large Teaching Hospitals

[[abstract]]目標：預算制度是一項非常有效的成本控制工具，因此，本文擬探討台灣北部六家區域級(含)以上醫院預算制度實施現況，並比較實務運用與理論之差異，進而對國內醫院進行預算制度之方式提出改善的建議。方法：利用結構式問卷以訪談法向醫院財務會計主管收集資料，訪談的時間為民國91年6月至7月間。結果：整體而言：C醫院預算管理最佳，可為其他醫院標竿學習的對象。結論：經由理論與實際的比較之後，得知六家樣本醫院相較於國外醫院之預算推行，仍處於發展的階段，未臻成熟。建議：為因應醫療產業的快速變遷，建議醫院發展彈性預算制度。[[abstract]]Objective: Budgeting is an effective tool for cost control available to management. This study examines the budgeting systems of six large teaching hospitals in northern Taiwan. Specifically, budgeting theories and applications are compared and contrasted to identify opportunities for further improvements to budgeting systems in Taiwanese Hospitals. Method: Using a structured questionnaire, interviews were conducted with the financial or accounting managers of the six hospitals involved in the study. The survey was conducted in June and July‘2002. Result: Overall, the budgeting system of hospital C was superior to others in terms of managerial functions, and can serve as a practical model for other hospitals. Conclusion: Hospital budgeting systems in Taiwan are still in the early stage of development compared to those in the U.S. To adapt to the rapidly changing health care environment, flexible budgeting is necessary for Taiwanese hospitals