지역 간 보건의료 수준과 지역 내 경쟁이 의료기관의 회계 성과에 미치는 영향 = The Impact of Inter-Regional Healthcare Levels and Intra-Regional Competition on the Accounting Performance of Hospital

다국어 초록 (Multilingual Abstract)

This paper analyzes the impact of inter-regional healthcare levels and intra-regional competition on the accounting performance of medical institutions. Specifically, it investigates the effects of inter-regional healthcare levels and intra-regional competition on the types of medical revenue generated by institutions, as well as the impact of the interaction variable between inter-regional healthcare levels and status as a tertiary general hospital on accounting performance.
Inter-regional healthcare levels is measured by dividing the sum of general hospital beds within a region by the health insurance-covered population within the region. Competition within the region is measured by the market concentration (Herfindahl-Hirschman index：HHI) for each of the 17 cities and provinces. Accounting performance is calculated by dividing the net profit, medical profit, and non-medical profit before the establishment of the reserve for specific purposes by total assets.
First, the medical profits of individual medical institutions in regions with significant disparities in healthcare standards decrease. Medical profits increase as competition within a region approaches a monopoly；Second, as the disparity in healthcare standards between regions increases, the relevant medical institutions implement strategies to increase supply in order to boost profits. Third, the medical profits of individual medical institutions in regions with large disparities in healthcare standards appear low, and this phenomenon is intensified among tertiary general hospitals. Conversely, non-medical profits appear high in regions with large disparities in healthcare standards, and this phenomenon is also intensified among tertiary general hospitals.
This study is significant in that it analyzed the impact of inter-regional healthcare levels and intra-regional competition on the accounting performance. It aims to present key implications for the government in designing policies to improve access to medical institutions and ensure equity in the utilization of medical resources.