On May 29, the National Health Insurance Administration (NHIA) under the Ministry of Health and Welfare released the 2023 financial statements of medical institutions. Among the 237 hospitals reviewed, the top five most profitable were Linkou Chang Gung Memorial Hospital, Kaohsiung Chang Gung, China Medical University Hospital, Taichung Veterans General Hospital, and Taipei Veterans General Hospital. Linkou Chang Gung retained its title as the most profitable hospital for the eighth consecutive year. On the other end of the spectrum, the five most loss-making hospitals were Pingtung Veterans General Hospital and its Longquan Branch, Kuo Jen Hospital, Mennonite Hospital’s Shoufeng Branch, Tzu Chi Hospital in Yuli, and Kinmen Hospital.
According to the “Regulations for Financial Report Submission by National Health Insurance Medical Service Providers,” any institution receiving more than NT$200 million in NHI reimbursements must disclose its financial statements. Liu Lin-Yi, Director of the NHIA’s Medical Affairs Division, noted that nearly 80% of the hospitals disclosed reported a surplus from their core operations. The top five hospitals in terms of total surplus were Linkou Chang Gung with NT$5.6 billion, Kaohsiung Chang Gung with NT$4.4 billion, China Medical University Hospital with NT$3.1 billion, Taichung Veterans General Hospital with NT$3 billion, and Taipei Veterans General Hospital with NT$2 billion.
However, much of the hospitals’ profits may come from non-medical sources such as parking lots and food courts. For instance, of Linkou Chang Gung’s NT$5.6 billion in profits, NT$5.4 billion came from non-medical income, including NT$3.6 billion in dividends. When ranked purely by core medical service profit, China Medical University Hospital came out on top with nearly NT$2.7 billion, followed by Kaohsiung Medical University Hospital with NT$1.265 billion, Taichung Veterans General Hospital with NT$1.037 billion, Chung Shan Medical University Hospital with NT$820 million, and Hsinchu Mackay Memorial Hospital with NT$748 million.
Approximately 20% of hospitals operated at a deficit in their medical services. Liu Lin-Yi pointed out that the largest losses were incurred by Pingtung Veterans General Hospital and its Longquan Branch, which lost NT$166 million, followed by Kuo Jen Hospital with NT$64 million, Mennonite Shoufeng Branch with NT$28 million, Tzu Chi Yuli Hospital with NT$27 million, and Kinmen Hospital with NT$14 million. Although Pingtung Veterans General Hospital and its Longquan Branch had some surplus from non-medical income, their overall balance remained negative due to NT$195 million in losses from medical operations.
In terms of losses from core medical services alone, Keelung Chang Gung recorded the largest deficit of NT$327 million. This was followed by NTU Biomedical Park Hospital and NTU Hsinchu Branch, both with NT$312 million in losses; NTU Cancer Center with NT$209 million; Pingtung Veterans General Hospital and Longquan Branch with NT$198 million; and the HOPE Foundation Cancer Center with NT$164 million.
Liu Lin-Yi also noted that overall hospital revenue in 2023 slightly declined compared to 2022. Last year, the NHIA introduced the “Lighthouse Hospital Program” to support hospital operations. Among the 39 local hospitals operating at a loss, 17 were designated lighthouse hospitals. In addition, personnel costs accounted for 46.6% of medical expenditures, a 1% increase from the previous year, indicating that most hospitals have slightly raised wages or hired more staff.
Lin Ya-Hui, Executive Director of the Foundation for Medical Reform, welcomed the NHIA’s move to disclose hospital financial statements and suggested that these be combined with data such as referral rates between outpatient and inpatient services, nurse-to-patient ratios, and the rate of treating minor illnesses. Such integration, she said, would provide a more comprehensive understanding of how NHI funds are being utilized.
Resource: 2023年最賺錢醫院 林口長庚8連霸
