本研究探討臺灣首宗地方政府主導與私立財團法人醫院合作之區域醫院BOT案經營績效與模式。研究方面藉由探討政府相關公開資料分析其區域醫療需求、合作模式、財務績效、及醫療品質等量化數據，並且由訪談法分別針對醫院經營者、公部門角色、以及利益相關主管機關進行訪談分析，瞭解其不同關係人角度對於本個案經營策略與績效之看法。
由於BOT案運用在臺灣醫療制度下醫院經營角色可以在醫療機構這種非營利組織並附有公益角色之法人有不同的發揮空間，藉由平衡計分卡模式分別針對財務指標、顧客指標、企業內部營運及技術指標、學習及成長指標，這四個面向設計相關問題進行訪談，並將不同訪談對象之觀點進行整合分析後，結合其相關量化數據，整理四大面向資本投入考量點，期望成為未來相關合作模式下醫院經營者或者政策制定者參考方向。

This study explored the operating performance and model of the first regional hospital BOT case in Taiwan where the local government led a partnership with a private consortium hospital. In the research, the quantitative data such as regional medical needs, cooperation models, financial performance, and medical quality were analyzed by discussing the relevant public information of the government, and the interview method was used to conduct interviews and analysis on hospital operators, public sector roles, and relevant stakeholders, to understand the views of different stakeholders on the business strategy and performance of this case.
Since the BOT case is applied in Taiwan's medical system, the hospital management role can be played differently in a non-profit organization such as a medical institution and a legal person with a public welfare role. The balanced scorecard model was used to target financial perspective, customer perspective, internal business perspective, and innovation and learning perspective. These four aspects were interviewed on design-related issues, and after integrating and analyzing the opinions of different interviewees, combined with relevant quantitative data, to sort out the four considerations for capital investment. It is expected to become a reference direction for hospital operators or policy makers under relevant cooperation models in the future.

英文文獻
1. Cheng, S. H., H. H. Jin, B. M. Yang and R. H. Blank (2018). "Health Expenditure Growth under Single-Payer Systems: Comparing South Korea and Taiwan." Value Health Reg Issues 15: 149-154.
2. Cheng, S. L., Y. R. Li, N. Huang, C. J. Yu, H. C. Wang, M. C. Lin, K. C. Chiu, W. H. Hsu, C. Z. Chen, C. C. Sheu, D. W. Perng, S. H. Lin, T. M. Yang, C. B. Lin, C. T. Kor and C. H. Lin (2021). "Effectiveness of Nationwide COPD Pay-for-Performance Program on COPD Exacerbations in Taiwan." Int J Chron Obstruct Pulmon Dis 16: 2869-2881.
3. Gillam, S. J., A. N. Siriwardena and N. Steel (2012). "Pay-for-performance in the United Kingdom: impact of the quality and outcomes framework: a systematic review." Ann Fam Med 10(5): 461-468.
4. Kaplan, R. S. and D. Norton (1992). "The balanced scorecard--measures that drive performance." Harv Bus Rev 70(1): 71-79.
5. Kaplan, R. S. and D. Norton (1996). Using the Balanced Scorecard as a Strategic Management System. Harvard Business Review 74. no. 1: 75–85.
6. Liao, H. H., P. C. Wang, E. H. Yeh, C. J. Lin and T. H. Chao (2020). "Impact of disease-specific care certification on clinical outcome and healthcare performance of myocardial infarction in Taiwan." J Chin Med Assoc 83(2): 156-163.
7. Mathes, T., D. Pieper, J. Morche, S. Polus, T. Jaschinski and M. Eikermann (2019). "Pay for performance for hospitals." Cochrane Database Syst Rev 7: CD011156.
8. Parasuraman, A., V. A. Zeithaml and L. L. Berry (1985). "A Conceptual Model of Service Quality and Its Implications for Future Research." Journal of Marketing 49(4): 41-50.
9. Wu, T. Y., A. Majeed and K. N. Kuo (2010). "An overview of the healthcare system in Taiwan." London J Prim Care (Abingdon) 3(2): 115-119.
10. Yip, W. C., Y. C. Lee, S. L. Tsai and B. Chen (2019). "Managing health expenditure inflation under a single-payer system: Taiwan's National Health Insurance." Soc Sci Med 233: 272-280.
11. Yu, B., C. F. Wen, H. L. Lo, H. H. Liao and P. C. Wang (2020). "Improvements in patient safety culture: a national Taiwanese survey, 2009-16." Int J Qual Health Care 32(1): A9-a17.
中文文獻
1. 朱文洋 (2001). 中小型醫院經營策略與營運績效之探討-以平衡計分卡觀點分析. 碩士, 國立中山大學.
2. 林威凱, 江盈曄, 高佳霙 and 吳杰亮 (2018). "探討論質計酬對於不同層級之醫院品質管理影響因素－以某醫學中心輔導之醫院為例." 醫療品質 7(2): 39-51.
3. 林建勲 (2019). 全民健保特約醫療機構之財務報表績效評估. 碩士, 國立臺中科技大學.
4. 健保署 (2022). 2021-2022全民健康保險年報.
5. 連賢明 (2019). 108 年度「建立合理健保財務平衡及資源 配置多元運作模式評析」期中報告.
6. 陳美霞 (2011). "台灣公共衛生體系市場化與醫療化的歷史發展分析." 台灣社會研究季刊(81): 3-78.
7. 陳珮郁, 黃馨慧, 吳堯達, 黃仲毅, 王拔群 and 陳楚杰 (2019). "從醫院觀點探討醫院評鑑改革對醫院的影響." 醫務管理期刊 20(2): 145-162.
8. 董淑萍 (2012). 乳癌論質計酬之成本效性分析, 長榮大學.
9. 臺南市政府 (2009). 臺南市立安南醫院興建營運轉移(BOT)案申請須知.
10. 臺南市政府 (2009). 臺南市立安南醫院興建營運轉移(BOT)案投資契約(草案).
11. 劉宇程 (2021). 乳癌疾病參與論質計酬之醫療資源與醫療支出分析, 國立政治大學.
12. 衛福部 (2022). 109年國民醫療保健支出.
網路文獻
1. NUMEO. (2022). "Health Care Index by Country 2022." from https://www.numbeo.com/health-care/rankings_by_country.jsp?title=2022.
2. OECD. (2021). "Health expenditure in relation to GDP." from https://www.oecd-ilibrary.org/sites/ae3016b9-en/1/3/7/1/index.html itemId=/content/publication/ae3016b9-en&_csp_=ca413da5d44587bc56446341952c275e&itemIGO=oecd&itemContentType=book.
3.中國醫藥大學附設醫院官方網站. (2022). "醫院介紹." from https://www.cmuh.cmu.edu.tw/Home/CmuhIndex.
4.臺南市立安南醫院官方網站 (2022). "醫院介紹." from https://www.tmanh.org.tw/About/Index/%E9%86%AB%E9%99%A2%E7%B0%A1%E4%BB%8B
5.维基百科编者. (2021, 2021-12-18). "美國醫療保險." from https://zh.wikipedia.org/w/index.php?title=%E7%BE%8E%E5%9C%8B%E9%86%AB%E7%99%82%E4%BF%9D%E9%9A%AA&oldid=69142717.