정보시스템 감리 윤리성 강화를 위한 체계적인 감사인 교육 프로그램 개발 = Development of a Systematic Auditor Training Program for Enhancing Ethical Standards in Information Systems Auditing

다국어 초록 (Multilingual Abstract)

The regional public hospital refers to a hospital established by a local government, a city or a province, for public
health care of local residents. The regional public hospital is responsible for providing high-quality medical care,
as well as medical safety network functions such as infectious disease response, emergency, and medical disaster
preparation, as well as medical care for medical patients and homeless people. The purpose of this study is to
present a plan to enhance the competitiveness and profitability of regional public hospitals by empirically
analyzing factors affecting the financial performance of regional public hospitals. This study analyzed financial
statements and other data for the five years fthe country as of December 31, 2019. The collected data were
analyzed by using IBM SPSS Statistics 25 program. The results of this study are summarized as follows. First, the
average financial index of regional public hospitals in the past five years is -0.76% for net profit ratio of medical
revenue, -5.71% for ROA, 842 million won for average monthly medical revenue per 100 beds, 129.66% for
dependence on others' capital, 1.74 times for total asset turnover, 10.53% for medical return growth rate, -5.82%
for total asset growth rate, 3.72% for medical revenue ratio of operating cash flow. Second, the factors that have
positive (+) influence on the net profit ratio of medical revenue were the opening period, the number of manpower
per 100 beds, the total asset turnover ratio, the increase ratio of medical revenue, the medical revenue ratio of
operating cash flow. Third, the factors that have positive(+) influence on the ROA were the opening period, the
number of manpower per 100 beds, and the medical revenue ratio of operating cash flow. Fourth, the factors that
positively affect the average monthly medical revenue per 100 beds were the number of manpower per 100 beds,
total asset turnover, and the medical revenue ratio of operating cash flow. The factors that have a significant
negative(-) influence were the dependence on others' capital.