我國近年來健保虧損的問題日益嚴重，為了找出問題癥結所在，本研究目的在於探究醫務收入、免稅利益及盈餘與關係人交易間之關聯。本研究資料期間為2015年到2020年，主要以台灣醫療法人為研究對象，使用健保署公告之財務相關資料來作為研究數據，並建立迴歸模型來探討醫院之健保收入和自費收入、租稅優惠及盈餘之多寡是否會影響醫院管理階層調整關係人交易費用。接著透過統計結果進行進一步之分析，研究結果顯示，關係人費用與健保及自費收入呈顯著正相關。結果亦顯示，關係人總費用對有避稅傾向醫院及營所稅之交乘項呈顯著正相關，表示有避稅傾向且營所稅越高的醫院，會透過增加關係人費用調整盈餘。且醫療社團法人較會操縱關係人費用進行盈餘管控。透過研究結果能更深入地了解醫院在收入增加時如何利用與關係人間交易來管控盈餘。 In recent years, the problem of health insurance losses in my country has become increasingly serious. To find out the crux of the problem, the purpose of this study is to explore the relationship between medical income, tax-free benefits and surplus, and related party transactions. The data period of this study is from 2015 to 2020. It mainly takes Taiwan medical legal persons as the research object, uses the financial related data announced by the National Health Insurance Administration as the research data, and establishes a regression model to explore the hospital's health insurance income, self pay income, and tax incentives and whether the amount of surplus will affect the hospital management to adjust related party transaction costs. Then, further analysis was carried out through the statistical results. The research results showed that related party expenses were significantly positively correlated with health insurance and self-paid income. The results also show that the total cost of related parties has a significant positive correlation with the multiplier item of tax avoidance hospitals and camp tax, which means that hospitals with tax avoidance tendencies and higher camp tax will adjust their profits by increasing related party expenses. In addition, medical associations are more likely to manipulate related party expenses for profit control.Through the research results, we can gain a deeper understanding of how hospitals use transactions with related parties to manage surplus when revenue increases.
