The purpose of this study is to explore the correlation between social responsibilities and the financial performances of Taiwan’s non-profit hospitals. It also aims to learn whether the proportions of social welfare funds are different for various types of hospitals, such as religion-based hospitals and enterprise-based hospitals, and whether the social responsibilities of such types of hospitals have dissimilar effects on their financial performance. This study investigated the financial statements of non-profit hospitals from 2006 to 2016. According to the empirical results, the proportions of social welfare funds in non-profit hospitals does not consistently significantly correlate with financial performance, but the proportions of social welfare funds had different effects on the financial performances of corporate-based and religion-based hospitals due to their difference in business characteristics. The results of this study are expected to provide a reference for authorities in policy promotion and future law optimization so that non-profit hospitals can both fulfill the social responsibilities of hospitals and balance their financial performance.
non-profit hospitals, social responsibility, social welfare fund, medical relief fund, financial performance