Factors Impacting Hospital Financial Performance in Taiwan Following Implementation of National Health Insurance

Abstract

The financial performance of hospitals in Taiwan is evaluated following the implementation of the National Health Insurance scheme. Results showed that, overall, public hospitals in Taiwan had better liquidity status than private hospitals, but showed poor results for collection delays. Aside from a few foundation hospitals, analysis of capital structure showed almost no long-term debt, suggesting a need to explore capital financing to improve profitability. The majority of private and foundation hospitals showed profitability, but most public hospitals operated at a loss. Keywords: