國立中山大學108學年度第1學期醫療財務管理課程大綱

國立中山大學 108學年度第1學期課程教學大綱

National Sun Yat-sen University 108Academic year1st Semester Course syllabus

中文名稱
Course name(Chinese)

醫療財務管理

課號
Course Code

IHCM502

英文名稱
Course name(English)

HEALTH SERVICES FINANCIAL MANAGEMENT

課程類別
Type of the course

講授類

必選修
Required/Selected

選修

系所
Dept./faculty

企業管理學系醫務管理碩士班

授課教師
Instructor

黃北豪

學分
Credit

因應嚴重特殊傳染性肺炎(武漢肺炎)，倘若後續需實施遠距授課，授課方式調整如下：

尚未建立傳染性肺炎(武漢肺炎)授課方式調整

因應嚴重特殊傳染性肺炎(武漢肺炎)，倘若後續需實施遠距授課，評分方式調整如下：

尚未建立傳染性肺炎(武漢肺炎)課程評分方式﹝評分標準及比例﹞

課程大綱 Course syllabus

本課程教學大綱已提供完整英文資訊（本選項僅供統計使用，未提供完整英文資訊者，得免勾記）【Provide information of course syllabus in English.(This is for statistical use only. For those who do not provide information of course syllabus in English, do not check this field.)】

首先，瞭解何謂財務管理，其次，瞭解醫療機構及醫療環境，接者，探討醫療機構財務會計的應用。
First, understand what financial management is. Second, understand the medical institutions and the medical environment, and then discuss the application of financial accounting in medical institutions.

課程目標 Objectives

透過本課程讓醫療從事人員或醫管所的同學瞭解財務會計的應用
Through this course, the medical staff or the students of the medical management office can understand the application of financial accounting.

授課方式 Teaching methods

講解、討論及報告
Explain, discuss and report

評分方式﹝評分標準及比例﹞Evaluation (Criteria and ratio)等第制單科成績對照表 letter grading reference

1.上課參與Participation in class：30%
2.期末報告Final report：40%
3.小組作業Group work：30%

參考書/教科書/閱讀文獻 Reference book/ textbook/ documents
〔請遵守智慧財產權觀念，不可非法影印。教師所提供之教材供學生本人自修學習使用,不得散播及做為商業用途〕
No copies for intellectual property rights. Textbooks provided by the instructor used only for self-study, can not broadcast or commercial use

序號	作者	書名	出版社	出版年	出版地	ISBN#
No.	Auther	Title	Publisher	Year of publish	Publisher place	ISBN#
1	祝道松等	醫療機構成本與管理會計	華杏	2013	台北	978-986-194-095-3
2	程薇主編	醫院成本	經濟科學	2012	北京	978-7-5141-2167-4
3	J.L. Livingstone	財務與會計Finance and accounting	Business weekly	1999	Taipei	957-667-417-4
4	何建達等編	財務管理，懂這些就夠了！	創見文化	2009	台北	978-986-82926-8-0
5	彭雅惠	醫院財務管理	華杏	2006	台北	957-640-660-9
6	賴寧寧、張瀞文	輸就是贏	城邦文化	2016	台北	978-986-93733-2-6

彈性暨自主學習規劃 Alternative learning periods

本門課程是否有規劃實施學生彈性或自主學習內容（每1學分2小時）

Is any alternative learning periods planned for this course (with each credit corresponding to two hours of activity)?

否：教師需於「每週課程內容及預計進度」填寫18週課程進度（每1學分18小時之正課內容）。
No：The instructor will include an 18-week course plan in the weekly scheduled progress (each credit corresponds to 18 hours of instruction)

是：教師需於「每週課程內容及預計進度」填寫16週課程內容（每1學分16小時之正課內容），並於下列欄位填寫每1學分2小時學生彈性或自主學習內容。
Yes：The instructor will include a 16-week course plan in the weekly scheduled progress (each credit corresponds to 16 hours of instruction);the details of the planned alternative learning periods are provided below (each credit corresponds to two hours of activity).

學生彈性或自主學習活動 Alternative learning periods	勾選或填寫規劃內容 Place a check in the appropriate box or provide details	時數 Number of hours
學生分組實作及討論 Group work and discussion
參與課程相關作業、作品、實驗 Participation in course-related assignments, work, or experiments
參與校內外活動（研習營、工作坊、參訪）或競賽 Participation in on- or off-campus activities (e.g., seminars, workshops, and visits) or competitions
課外閱讀 Extracurricular reading
線上數位教材學習 Learning with online digital learning materials
其他（請填寫規劃內容） Other (please provide details)

每週課程內容及預計進度 Weekly scheduled progress

週次	日期	授課內容及主題
Week	Date	Content and topic
1	2019/09/09~2019/09/15	會計資訊在醫療機構中的角色The role of accounting information in medical institutions
2	2019/09/16~2019/09/22	會計資訊分析基礎--醫療機構財務報表簡介-1Basics of Accounting Information Analysis--Introduction to Financial Statements of Medical Institutions-1
3	2019/09/23~2019/09/29	會計資訊分析基礎--醫療機構財務報表簡介-2Basics of Accounting Information Analysis--Introduction to Financial Statements of Medical Institutions-2
4	2019/09/30~2019/10/06	醫療機構成本的特性、分類及成本習性-1Characteristics, classification and cost habits of medical institution costs-1
5	2019/10/07~2019/10/13	醫療機構成本的特性、分類及成本習性-2Characteristics, classification and cost habits of medical institution costs-2
6	2019/10/14~2019/10/20	醫療機構成本計算基本步驟-1Medical institution cost calculation basic steps -1
7	2019/10/21~2019/10/27	醫療機構成本計算基本步驟-2Medical institution cost calculation basic steps -2
8	2019/10/28~2019/11/03	分權制度與責任會計-1Decentralization System and Responsibility Accounting-1
9	2019/11/04~2019/11/10	分權制度與責任會計-2Decentralization System and Responsibility Accounting-2
10	2019/11/11~2019/11/17	攸關性決策Affiliate decision
11	2019/11/18~2019/11/24	資本支出決策的方法-1Method of capital expenditure decision-1
12	2019/11/25~2019/12/01	資本支出決策的方法-2Method of capital expenditure decision-2
13	2019/12/02~2019/12/08	預算管理Budget management
14	2019/12/09~2019/12/15	期末報告Final report
15	2019/12/16~2019/12/22	期末報告Final report
16	2019/12/23~2019/12/29	期末報告Final report
17	2019/12/30~2020/01/05	期末報告Final report
18	2020/01/06~2020/01/12	期末報告Final report

課業討論時間 Office hours

時段1 Time period 1:
時間 Time：依規定免登
地點 Office/Laboratory：依規定免登
時段2 Time period 2：
時間 Time：依規定免登
地點 Office/Laboratory：依規定免登

系所學生專業能力/全校學生基本素養與核心能力 basic disciplines and core capabilitics of the dcpartment and the university

系所學生專業能力/全校學生基本素養與核心能力
basic disciplines and core capabilities of the department and the university

課堂活動與評量方式
Class activities and evaluation

本課程欲培養之能力與素養 This course enables students to achieve.

紙筆考試或測驗 Test.

課堂討論︵含個案討論︶ Group discussion (case analysis).

個人書面報告、作業、作品、實驗 Indivisual paper report/ assignment/ work or experiment.

群組書面報告、作業、作品、實驗 Group paper report/ assignment/ work or experiment.

個人口頭報告 Indivisual oral presentation.

群組口頭報告 Group oral presentation.

課程規劃之校外參訪及實習 Off-campus visit and intership.

證照/檢定 License.

參與課程規劃之校內外活動及競賽 Participate in off-campus/ on-campus activities and competitions.

課外閱讀 Outside reading.

※系所學生專業能力 Basic disciplines and core capabilities of the department

1.溝通能力與團隊合作(Communication ability and team cooperation) 1. Communication ability and team cooperation.

2.進階管理知識(Advanced knowledge of management) 2. Advanced knowledge of management.

3.倫理觀與社會責任實踐(Ethics and social responsibilities) 3. Ethics and social responsibilities.

4.問題分析與解決能力(Ability of problem analysis and solution) 4. Ability of problem analysis and solution.

5.國際觀與外語能力(Global perspective and foreign language ability) 5. Global perspective and foreign language ability.

※全校學生基本素養與核心能力 Basic disciplines and core capabilities of the university

1.表達與溝通能力。 1. Articulation and communication skills

2.探究與批判思考能力。 2. Inquisitive and critical thinking abilities

3.終身學習能力。 3. Lifelong learning

4.倫理與社會責任。 4. Ethnics and social responsibility

5.美感品味。 5. Aesthetic appreciation

6.創造力。 6. Creativity

7.全球視野。 7. Global perspective

8.合作與領導能力。 8. Team work and leadership

9.山海胸襟與自然情懷。 9. Broad-mindedness and the embrace of nature　

本課程與SDGs相關項目：The course relates to SDGs items:

尚未建立SDGS資料

本課程校外實習資訊: This course is relevant to internship:

本課程無註記包含校外實習