董事會職責在於發揮監督機制與提高組織運作，有鑑於國際上逐漸重視董事會之性別多樣性，女性董事的角色值得深入探討。本研究目的旨在探討台灣醫療財團法人女性董事對其財務績效之影響，資料來源為衛生福利部醫事司，研究期間為2006年至2017年，共32家綜合型醫療財團法人，總計363筆觀察值。實證結果顯示，有女性董事之醫療財團法人其女性比率平均為25.8%，且女性比率與其財務績效之間有負向關聯性。當進一步探究不同類型醫療財團法人，發現宗教型的女性比率最高(29.5%)，其次為企業型(14.5%)與一般型(14.0%)，此外，宗教型女性董事比率對財務績效有負向顯著影響，反之企業型則是正向顯著影響。整體實證結果顯示女性董事在不同類型醫療財團法人之角色與影響是不同的。

Boards of directors are responsible for implementing supervisory mechanisms and improving organizational operations. Due to the growing international attention to gender diversity on boards of directors, female directors are worthy of discussion. This study investigated the effects of female directors on the financial performance of non-profit hospitals in Taiwan. The data were sourced from the Department of Medical Affairs of the Ministry of Health and Welfare from 2006 to 2017 and included a total of 363 observations from 32 comprehensive non-profit hospitals. According to the empirical results, the percentage of females in non-profit hospitals averaged at 25.8% and was negatively related to the financial performance of these hospitals. According to the investigation of the various types of non-profit hospitals, the percentage of females in religion type hospitals was the highest (29.5%), followed by corporate type hospitals (14.5%) and general type hospitals (14.0%). In addition, the percentage of female directors in religion type hospitals had significantly negative effects on the financial performance of these hospitals, while the percentage of female directors in corporate type hospitals had significantly positive effects on the financial performance of these hospitals. The overall empirical results showed that the roles and effects of female directors in different types of non-profit hospitals are different.

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