日本非营利性医疗机构资金投入、退出研究

在介绍日本非营利性医疗机构发展状况的基础上,重点研究了非营利性医疗机构在资金投入、退出等方面的规定和做法,并提出了进一步完善我国非营利性医疗机构发展政策的建议。     

确立合理的医疗机构补偿机制促进卫生改革总体目标的实现

当前我国对医疗机构进行了非营利性和营利性分类 ,其中由政府举办的非营利性医疗机构占 90 %以上 ,公有制的比重相对较高 ,充分体现了我国卫生事业的公益福利性质。确立合理的医疗机构补偿机制 ,尤其是对非营利性医疗机构实行适宜的财税等经济政策 ,是进一步发展我国卫生事业、     

我国营利性医院发展展望——从营利性与非营利性医疗机构之异同看营利性医疗机构之发展

根据发展规划，国家在对医疗机构进行所有制改革的同时，实行分类管理，即将医疗机构分为营利性与非营利性两种，国家对营利性和非营利性医疗机构的界定范围、任务、目标、税收政策等做出了相应规定。本文拟从相关政策角度比较其异同、优劣势，并探讨现行制度下营利性医疗机构之发展。     

我国医疗机构分类管理现状及发展探讨

目的 分析评价我国医疗机构分类管理政策的实施情况,为新医改背景下进一步发展医疗机构分类管理相关政策提供参考方法 采用规模数量、卫生总费用和弹性系数等指标,比较我国营利性和非营利性医疗机构及其服务能力现状结果 医疗机构分类管理政策在实施近9年后,2009年的非营利性医疗机构数是营利性医疗机构的2.5倍;其人员、配置、服务...     

医疗卫生机构的税收政策

对非营利性医疗机构有哪些税收政策？对非营利性医疗机构按照国家规定的价格取得的医疗服务收入 ,免征各项税收。不按照国家规定价格取得的医疗服务收入不得享受这项政策。对非营利性医疗机构从事非医疗服务取得的收入 ,如租赁收入、财产转让收入、培训收入、对外投资收入等 ,应按规定征收各项税收。非营利性医疗机构将取得的非医疗服务收入直接用于改善医疗卫生服务条件的部分 ,经税务部门审核批准 ,可抵扣其应纳税所得额 ,就其余额征收企业所得税。对非营利性医疗机构自产自用的制剂 ,免征增值税。非营利性医疗机构的药房分离为独立的药品…     

民办非营利性医疗机构发展问题及对策

新医改方案中提出鼓励和引导社会资本发展医疗卫生事业,鼓励社会资本依法兴办非营利性医疗机构。发展民办医疗机构尤其是民办非营利性医疗机构对深化医药卫生体制改革具有重要意义。然而当前民办非营利性医疗机构的发展困难重重。试图从民间组织理论的视角出发,从社会环境、内部治理和外部监督管理等方面对民办非营利性医疗机构发展面临的问题进行分析,进而提出政策建议,希望为进一步发展民办非营利性医疗机构提供思路和经验借鉴。     

社会资本举办非营利性医疗机构制约因素研究

社会资本举办非营利性医疗机构,特别是综合性医院,在我国的设立和发展仍因受到诸多因素的制约而步履维艰.通过对法律政策、卫生监管、服务价格和医疗保险因素的实例分析和理论探讨,为进一步研究社会资本举办非营利性医疗机构的政策建议提供依据.     

公立非营利性医疗机构补偿机制探讨

我国现行的医疗机构90％以上为公立非营利性的,公有制的比重相对较高。国家通过举办非营利性医疗机构,并对其实行积极优惠的财政补助政策,以体现公立卫生事业的公益福利性。实践表明,适宜的卫生事业补偿政策是发展卫生事业、保障人民健康、促进经济发展和社会进步的重要条件。现对我国现行的公立非营利性医疗机构补偿机制作一些探讨性的阐述,以求广大同仁指教。     

医院分类管理带来的挑战和机遇

医疗机构的改革同其它行业的改革一样 ,经历了十几年的探索和实践。最近 ,国家出台了新的医疗机构改革政策 ,允许营利性医疗机构进入医疗市场。本文就这一政策给公立医疗机构改革带来的挑战和机遇作一些探讨 ,与同行商榷。一、营利性医疗机构准入带来的挑战和机遇医疗机构分类管理制度规定 :将医疗机构分为非营利性和营利性两类进行管理。非营利性医疗机构在医疗体系中占主导地位 ,享受相应的税收优惠政策 ,其中政府办的非营利性医疗机构由同级财政给予补助。营利性医疗机构是通过医疗市场的竞争 ,在满足社会医疗需求的同时获取经营利润 ;其…     

非营利性医疗机构补偿机制研究

2000年，我国将医院分为营利性和非营利性两类，大多数公立医院属于非营利性的医院，它在提供基本医疗服务、公共卫生服务和提高健康状况方面发挥着重要作用。政府对非营利性医疗机构补偿不足，已严重影响了医院的发展。文章分析了我国非营利性医疗机构在补偿方面存在的问题，对建立非营利性医疗机构的合理补偿机制的方式及对策进行了探讨。     

A review of state legislation and a state legislator survey related to not-for-profit hospital tax exemption and health care for the indigent

This study examines recent states' legislation related to the not-for-profit (NFP) hospital tax exemption and care to the uninsured and underinsured, and compares these legislative provisions to a past survey of state legislators' opinions about appropriate criteria for the NFP hospital tax exemption. To be tax-exempt, hospitals need to provide services that benefit the community. The problem lies in the ambiguous nature of the community benefits standard and the type of information required for compliance with the standard. As a consequence, NFP hospital tax-exemption challenges have occurred across the nation, resulting most recently in a federal class action lawsuit against NFP hospitals across several states. Empirical research has examined whether the NFP hospital tax exemption is justified based on the amount of community benefits and charitable care provided, without examining the type of policy alternatives that might be proposed by legislators who are responsible to change and create tax-exemption regulations. This article surveys state legislators and examines state legislation. The survey reveals that legislators from states with tax-exempt challenge activity focus more narrowly on the provision of charitable care and that state legislators consider quantitative information to be as important as qualitative information for the tax-exemption decision. Essentially, the survey predicts that state legislation would focus primarily on charitable care policy and indigent care guidelines, which is confirmed by the review of recent state legislation; however, there is still much variation in tax-exemption legislation between states. More standardization is needed to address the needs of indigent patients equitably.     

Cash holdings of not-for-profit hospitals

Many not-for-profit (NFP) hospitals hold substantial cash reserves. Using a national sample of 608 NFP hospitals over the period 1996-1999, we related theories of cash holdings to NFP hospitals to develop a conceptual framework for understanding cash holdings. We tested whether these hospitals differentially managed operating and strategic cash with respect to establishing target balances and investigated motivations for holding cash. NFP hospitals actively targeted levels of operating cash, but did not target strategic cash balances. Strategic cash balances were positively related to profitability and growth in assets, but negatively associated with the use of debt.     

'Profit' variability in for-profit and not-for-profit hospitals

This paper proposes two tests of the hypothesis that not-for-profit hospitals (NFPs) behave differently than for-profit hospitals. The profit variability test states that the profits of an NFP will be less variable over time than profits of a for-profit hospital if the NFP maximizes utility subject to a profit constraint. The second test examines whether NFP profits respond less to change in exogenous factors, such as Medicare reimbursement rates, than profits of for-profit hospitals. Both tests, performed on panel data from 1983 to 1988, support the hypothesis that NFPs behave differently than for-profit hospitals.     

Does Governance Matter? Board Configuration and Performance in Not-for-Profit Hospitals

As performance accountabilities, external oversight, and market competition among not-for-profit (NFP) hospitals have grown, governing boards have been given a more central leadership role. This article examines these boards' effectiveness, particularly how their configuration influenced a range of performance outcomes in NFP community hospitals. Results indicate that hospitals governed by boards using a corporate governance model, versus hospitals governed by philanthropic-style boards, were likely to be more efficient and have more admissions and a larger share of the local market. Occupancy and cash flow were generally unrelated to hospitals' governing board configuration. However, effects of governance configuration were more pronounced in freestanding and public NFP hospitals compared with system-affiliated and private NFP hospitals, respectively.     

Main-streaming NFP into the Department of Health of the Philippines: opportunities and challenges

In 1994, the Department of Health (DOH) of the Philippines issued a circular which reaffirmed natural family planning (NFP) as one of the basic services to be offered in all government family planning service sites and urged family planning workers to develop competence in teaching NFP methods. Although the circular represented a major policy breakthrough for the main-streaming of NFP it found the department without the capability or experience to directly provide NFP services. The two approaches the department is taking to respond to this new policy initiative are described in this paper. The selection of these approaches was influenced by the devolution of central government authority to local government units. The approaches include developing department capability in NFP training, service provision and service installation and creating a supportive program and policy environment. DOH partnership with an NFP non-government organization (NGO) has been critical in developing NFP capability within the government sector, particularly in NFP training and service installation.     

Community benefits and health reform: creating new links for public health and not-for-profit hospitals

The Patient Protection and Affordable Care Act (PPACA) put new requirements on not-for-profit (NFP) hospitals to document provision of community benefits, to justify their tax-exempt status. Specific PPACA provisions include requirements that NFP hospitals conduct or participate in a community health needs assessment and work to address the needs identified. Consideration is given to these particular PPACA mandates and to Internal Revenue Service (IRS) actions to implement them. The background of concerns that have been expressed about whether the NFP hospitals' tax exemption should be continued and a brief history of that exemption is noted. Not-for-profit hospitals have resources that the federal government is requiring them to bring to public health improvement, during a time when the public health agencies at the federal and state level continue to experience reductions in funding. Linking of the NFP hospitals' compliance activities with the public health agency community health planning activities will help fulfill its PPACA requirements and the regulatory reporting requirements for the IRS.     

Requirements for NFP service delivery: an overview

This paper reviews the salient features of natural family planning (NFP) and how it is provided. It also reviews the issues that influence how NFP is main-streamed including client needs, provider expectations and capabilities, service delivery strategies and policy questions. Ways providers could make NFP easier for clients to learn include incorporating fertility awareness in all family planning client education efforts, teaching NFP in groups, and using a competency-based approach to teach NFP. The question of whether NFP teachers need to be users is analyzed from historical and current perspectives, and four options are presented for organizing NFP services in multi-method settings. Finally, the policy issues that multi-method providers will need to address when NFP is incorporated into their choice of methods are discussed.     

Effects of payment incentives, hospital ownership and competition on hospitalization decisions for ambulatory surgical procedures

OBJECTIVE: To test the hypotheses that (1) for-profit (FP) and not-for-profit (NFP) hospitals are less likely than public hospitals to admit cases reimbursed by prospective payment favoring ambulatory over inpatient care; (2) admission odds of public, FP and NFP hospitals will converge under increasing hospital competition. METHODS: Retrospective, population-based, cross-sectional study covering 29,699 cases of unilateral, femoral/inguinal hernia operation (major surgical procedure) and 60,626 cases of cataract surgery (local surgical procedure), from Taiwan's National Health Insurance database was used. Diagnosis-wise logistic regression analysis were done to examine associations between admission propensities of FP versus public and NFP hospitals (large teaching hospitals with > or = 250 beds versus district hospitals with < 250 beds) under high and low competition, adjusted for clinical complications, and patient as well as physician demographics. RESULTS: Large public teaching hospitals are significantly more likely than FP district hospitals to admit hernia patients (ORs = 1.9 and 2.6, respectively, under high and low competition), and cataract surgery patients (ORs = 5.0 and 5.4, respectively, under high and low competition). The corresponding odds ratios for public district hospitals (relative to FP district hospitals) are 1.2 and 3.9 for hernia and 4.9 and 2.7 for cataract surgery. Odds ratios show convergence of admission odds across hospital ownership under high competition relative to low competition for hernia (OR range for different hospital types under high competition, 1.0-1.9; and under low competition, 1.0-3.9). Cataract cases show high divergence of admission odds between public and FP/NFP hospitals regardless of competition level (OR range for different hospital types under high competition, 0.3-5.0; and under low competition, 0.3-5.4). CONCLUSION: Overall, our data support the study hypotheses. Differences in the relevance of inpatient care for hernia and cataract surgery may account for the lack of admission convergence of public hospitals and FPs under high competition among cataract surgery group.     

Public employment and political pressure: the case of French hospitals

This paper uses an unusual administrative dataset covering the universe of French hospitals to consider hospital employment: this is consistently higher in public hospitals than in not-for-profit (NFP) or private hospitals, even controlling for a number of measures of hospital output. NFP hospitals serve as a benchmark, being very similar to public hospitals, but without political influence on their hiring. Public-hospital employment is positively correlated with the local unemployment rate, whereas no such relationship is found in other hospitals. This is consistent with public hospitals providing employment in depressed areas. We appeal to the Political Science literature and calculate local political allegiance, using expert evaluations on various parties’ political positions and local election results. The relationship between public-hospital employment and local unemployment is stronger the more left-wing the local municipality. This latter result holds especially when electoral races are tight, consistent with a concern for re-election.     

A comparative analysis of revenue and cost-management strategies of not-for-profit and for-profit hospitals

Not-for-profit (NFP) and for-profit (FP) hospitals were compared on several performance indicators including revenues, costs, productivity/efficiency, and profitability. The indicators were adjusted, where appropriate, for outpatient activity and a case-mix index for all patients. FP hospitals had higher profit margins as well as higher gross and net revenues per case-mix adjusted admission. On the other hand, NFP hospitals had lower total cost per case-mix adjusted admission even after subtracting taxes from FP hospital costs. There were no significant differences between the two groups on efficiency and productivity indicators--paid hours per case-mix adjusted admissions, occupancy levels, and case-mix adjusted ALOS. The higher profits of FP hospitals were attributed to revenue management rather than cost and efficiency management.