农村居民就医经济风险:新型农村合作医疗保险方案研制关键技术实证分析之一

目的:评价样本地区农村居民的就医经济风险分布状况。方法:运用样本地区数据进行示例分析,主要评价指标为就医风险概率、就医风险损失额和就医经济相对风险度(RR)。结果 :(1)样本地区就医人群的总体RR为11.84,其中门诊人群平均RR为1.63,住院人群平均RR为14.82,住院人群的就医经济风险大于门诊人群;(2)以住院人群为例,不同人群就医经济风险差异很大,风险越高,发生的概率越低;低费用段的发生以乡镇卫生院(低级别医院)为主,高费用段的发生以县级及以上医院(高级别医院)为主。结论 :分析结果客观反映了就医人群的风险分布状况,表明研制的就医经济风险测量的技术具有科学性和可操作性。     

Assessing financial outcomes of not-for-profit community hospitals

Health care executives and health professionals often compare financial outcomes among not-for-profit community hospitals, such as operating margins and excess of revenue over expenses. Some performance measures used in these comparisons tend to be uniform yardsticks across community hospitals; other measures may vary significantly by legal, organizational, and reporting-practice differences among hospitals. A unique database of certified financial statements now permits an examination of these reporting-practice differences in the context of a three-year study of financial outcomes for 1,297 hospitals. Six panels are used in the study for partitioning hospitals in response to differences in reporting practices. Revenue over expenses expressed to net patient revenue and to total unrestricted assets are partially explained by 15 factors. The relative outcomes for these measures within a panel are combined with two common yardsticks of financial condition so the 1,297 hospitals can be classified into five status categories: (1) 121 hospitals in a crisis status, (2) 203 hospitals in a warning status, (3) 511 hospitals with average results, (4) 312 hospitals with excellent performance, and (5) 150 hospitals with outstanding performance.     

公立医院企业所得税税收筹划探析

文章对三甲公立医院在申报企业所得税过程中面临的经营支出与医疗支出无法准确划分的问题,通过研究近年来税收政策及收费依据,得到以下结论:应优先为医院申请政策上的优惠,力争减免税款,此外考虑分摊比例法或核定征收企业所得税的方法,实现企业所得税经营支出的精准核算,并对医院企业所得税进行筹划,在不违反税收政策前提下实现医院税收利益最大化。     

政府公立医院财政专项补助对居民医疗费用负担的影响——基于某市23家三级医疗机构的分析

以基本建设或设备购置等方式注入公立医院的财政专项补助,能够在一定程度上分担公立医院发展投入方面的资金压力,减轻患者的医疗费用负担.为验证上述假设,基于某市23家三级医疗机构的数据,建立面板数据模型.实证研究发现:财政专项补助的增加会降低患者的医疗费用负担,相比之下,门诊医疗费用负担受财政专项补助的影响更为明显.财政专项补助通过分担公立医院部分成本而影响医院提供服务的行为,进而有利于降低患者的医疗费用负担.     

浙江省县级公立医院改革试点医院收支状况分析

目的 分析浙江省县级公立医院综合改革对县级公立医院收支状况的影响。方法 收集浙江省2011年12月启动改革的5个县（市）22家医院2011-2013年上半年的收入和支出数据,对定量资料采用描述性统计分析。结果 县级公立医院综合改革后,医院收入结构变化明显,一方面政府财政补助额度逐年提高,财政补助占医院总收入的比例上升;另一方面,药品收入占医疗收入的比例逐年下降,药品收支结余对医院的补偿能力逐步减弱。结论 浙江省县级公立医院在改革实施后,依托合理的医疗服务调价手段和政府财政的有力支持,县级公立医院改革平稳推进。     

Not-for-profits: business basics for survival

Many not-for-profit hospitals are struggling to keep their doors open. Although executives often contend that they are not playing on a level field, the fundamental cause is the hospital's failure to earn an excess of revenue over expenses. The tax exemption enjoyed by a not for profit can be a tremendous advantage. Some may argue that uncompensated care negates that benefit, but uncompensated care is a problem for the industry, not just not-for-profit institutions. The real issue at stake is the not-for-profit mentality--a belief that a tax-exempt business is not supposed to make money. On the contrary, our goal is to provide much-needed services to the community, and to do that well, we must make money. When solid business practices are followed, a hospital will be able to provide the basic healthcare services needed with positive financial results.     

CFOs see physician relations as key to financial performance

Hospitals seeking to bolster their financial performance must improve their relationships with physicians, according to a panel of six hospital chief financial officers brought together by Hospitals magazine. CFOs are also concerned that Medicare's new method for reimbursing hospitals for capital expenses could further squeeze their resources.     

Factors associated with the provision of uncompensated care in Pennsylvania hospitals

Data from 190 Pennsylvania hospitals in 1995 were used in regression analysis of the determinants of uncompensated care and profitability. Uncompensated care as a percentage of operating expenses was negatively related with hospital size and positively associated with obstetrical services emphasis, emergency visit mix, area unemployment rate, and sole community hospital status. Hospital profitability was not associated with uncompensated care; it was negatively associated with HMO penetration, Medicare and Medicaid share of admissions and religious ownership; and it was positively associated with medium size. Pennsylvania hospitals may have been shielded from the financial burdens of uncompensated care by the availability of funds from other sources that may not be available in the future. Consequently, unless new sources of funding are developed or insurance coverage expanded, financial pressures from providing uncompensated care may cause hospitals to face the dilemma of abandoning uninsured patients or risking financial insolvency.     

Rural Hospitals under PPS: A Five-Year Study

This research examines the impact of prospective payment (PPS) on the financial performance of Kansas hospitals, which are predominantly rural. Financial ratios are presented and regressed on bed size and year. The data suggest that bed size has the strongest effect on financial viability. There are indications of a delayed effect of PPS on the rural, smallest hospitals (fewer than 25 beds), suggesting that non-operating sources of revenue (local property tax mill levies) are being used to subsidize them in the short term. Small hospitals appear to be delaying all capital and long-term costs to survive. The research suggests that the effect of PPS may be long term.     

县级公立医院医药分开改革对医院收入和医疗服务的影响——基于广西的实证分析

目的:评价广西县级公立医院医药分开改革对医院收入和医疗服务的影响。方法:采用前后对照设计,2009—2012年为干预前,2013年为干预期,试点县级公立医院为干预组,非试点县级公立医院为对照组;数据来源于2009—2013年医院统计报表和新农合报表、2010—2014年广西统计年鉴;采用基于回归的倍差法进行分析。结果:医药分开改革包括取消药品加成、提高诊查费和护理费项目价格、降低大型设备检查项目价格和增加财政补助;在医院收入方面,相对于非试点医院,试点医院药品收入减少332.6万元、医疗收入增加1 075万元,财政补助没有显著变化;在医疗费用方面,相对于非试点医院,试点医院次均门诊药品费用减少3.51元、次均门诊诊查费用增加2.23元、次均住院药品费用减少133.50元、次均住院诊查费用增加62.01元、次均住院护理费用增加69.72元,门诊和住院人次、平均住院日、次均门诊和住院费用均无显著变化。结论:县级公立医院住院医疗服务价格调整弥补了取消药品加成带来的损失,门诊需通过政策外项目费用调整来弥补损失。医药分开改革没有减少试点医院业务收入,但对医院和医生的激励作用有限。     

江苏省公立医院补偿机制改革研究

目的分析江苏省公立医院补偿机制改革对医院经济运行、医疗服务提供、医疗费用等方面的影响,为进一步优化有关改革政策、推进公立医院综合改革提供参考和依据。方法收集2014-2016年江苏省卫生统计资料,提取关键指标进行统计分析。结果江苏省公立医院资产负债率总体呈上升趋势,医院经营风险不断增加;药占比明显下降,门诊与住院医药费用增幅逐年降低,医疗费用过快增长趋势放缓;技术劳务性费用占比有所提升,医务人员价值得到体现;财政补助水平仍然较低,科学、合理、可持续的补偿机制尚未建立;患者就医负担并未有效减轻。结论在制定有针对性的财政补助标准的基础上,深化比价研究,对医疗服务价格进行适时动态调整,建立起可持续的公立医院补偿机制;加强医疗、医药、医保各部门之间的配合联动,促进各部门间政策衔接顺畅,进一步完善"三医联动"机制。     

公立医院与民营医院适用的税收政策比较

目的:揭示公立医院和民营医院适用税收政策面临的问题,为引导公立医院和民营医院健康发展提供政策支持。方法:采用对比分析和描述分析方法,对公立医院和民营医院应税收入与适用的税收政策进行比较。结果:公立医院与民营医院税收政策面临企业所得税和营改增试点衔接制度不完备的问题,难以指导实务;以医院性质作为纳税或免税认定条件违背税收公平原则;过高税负影响民营医院竞争力和发展后劲;医院财务不透明,监管缺位,税收优惠政策难以落实。结论:明确医院增值税应税项目及其会计核算体系;按医院医疗服务项目性质,确定是否缴纳增值税和企业所得税;建立医院财务信息公开制度,增强收支和税费透明度。     

新医院财会制度改革接轨的实践探索

摘　　要:2012年1月1日起新《医院财务制度》和《医院会计制度》在我国公立医院中予以全面执行【1】,这一新财会制度的贯彻落实将充分体现医院的行业特点,同时对医院的财务收支管理及会计核算进行一系列创新,新医院财务、会计制度的执行,不可避免地对医院财务会计核算工作带来深刻影响。本文重点反映了作者在医院财会制度改革过程中对新旧制度实务的影响变化,结合工作实践探究科学的方法、步骤,推进新医院财会制度的顺利接轨。     

Taxation as metaphor. The hospital and public responsibility

In the debate over the tax status of voluntary hospitals, most hospital executives and trustees do not seem to comprehend--or want to comprehend--the underlying issues. First, the terror of being associated with a tax hike has led many politicians to seek other "revenue enhancements" that are more ingenious than they are honest. On the other hand, many of these governments have legitimate financial problems and are seeking new sources of revenue. A second, related issue is uncertainty over what should be done about the uninsured and Medicaid populations. In the absence of an acceptable solution, we will continue to provide direct public support to public hospitals and indirect public support to private providers--including charitable tax exemptions. The third underlying issue is hospitals' curiously narrow view of their private-sector status. Most of the functions hospitals provide are not only publicly funded; they are, in fact, public functions. Finally, hospitals believe they are inherently moral organizations because they provide an inherently moral service. But hospitals grew to their present role in society almost by accident; their services are neither unique nor ethically superior. It is in how hospitals provide care that their morality can be measured, not in the fact that they provide some kind of care to somebody. An honest appraisal of these issues will help each hospital answer the basic question: As an ethical and moral matter, should this organization be paying taxes? But is this fight really about taxes? I believe society and government are using taxation as a metaphor for trust in hospitals.     

To outsource or not to outsource: Examining the effects of outsourcing IT functions on financial performance in hospitals

BACKGROUND: Outsourcing of information technology (IT) functions is a popular strategy with both potential benefits and risks for hospitals. Anecdotal evidence, based on case studies, suggests that outsourcing may be associated with significant cost savings. However, no generalizable evidence exists to support such assertions. PURPOSE: This study examines whether outsourcing IT functions is related to improved financial performance in hospitals. METHODOLOGY: Primary survey data on IT outsourcing behavior were combined with secondary data on hospital financial performance. Regression analyses examined the relationship between outsourcing and various measures of financial performance while controlling for bed size, average patient acuity, geographic location, and overall IT adoption. FINDINGS: Complete data from a total of 83 Florida hospitals were available for analyses. Findings suggest that the decision to outsource IT functions is not related to any of the hospital financial performance measures that were examined. Specifically, outsourcing of IT functions did not correlate with net inpatient revenue, net patient revenue, hospital expenses, total expenses, cash flow ratio, operating margin, or total margin. PRACTICE IMPLICATIONS: In most cases, IT outsourcing is not necessarily a cost-lowering strategy, but instead, a cost-neutral manner in which to accomplish an organizational strategy.     

Nonprofit hospitals face structural as well as financial challenges: lessons from Massachusetts

Like most nonprofit hospitals, those of Massachusetts are facing serious financial challenges. Although the immediate issue is the shortfall between revenues and expenses, the author finds that the real problems are systemic, evidenced by at least three structural impediments: uncompensated care, overuse of teaching hospitals, and an increasingly unattractive environment for the practice of medicine. Other states whose nonprofit hospitals face persistent financial difficulties may find it useful to consider whether (similar or different) structural impediments are also undermining the operating performance of their own hospitals.     

广州市就医病人流向与费用分析

目的 配合广州市医疗保障制度改革,分析就诊病人流向和医疗费用。方法 收集广州城区63所医院1995-1998年的卫生统计年报和财务报表,对比各级医院门诊和住院病人及人均医疗费用增长情况。结果 级别高的部属和省属医院收治病人比例逐年上涨,级别低的区属和集体所有制医院收治比例逐年下降;人均医疗费用快速增长,不同级别医院间差距明显,最高者超过最低者一倍有余。结论 病人就诊流向存在较大的不合理性,卫生资源浪费严重,是社保基金安全运作的潜在危险因素。     

Income levels of bad-debt and free-care patients in Massachusetts hospitals.

This study disputes the common notion that many hospitalized patients whose expenses are written off to bad debt are able to pay their bills. By matching 1996 state tax returns to more than 350,000 bad-debt and free-care claims at seven Massachusetts hospitals, we found that most patients involved had incomes below the federal poverty level and thus were presumably eligible for either public programs or hospital-based free care. This suggests that hospitals and public officials need to investigate further why low-income, uninsured patients are not receiving benefits for which they are eligible. Our results also suggest that measurements of indigent care levels in hospitals for purposes of research or regulation should include some portion of bad debt.     

New comparative performance study shows hospitals struggle with growing operating costs

Data Benchmarks: Trouble keeping expenses in check? You're not alone. A newly-released study of hospital financial data shows hospitals nationwide continue their struggle to keep operating expenses down. Despite continued increases in median operating revenues at many hospitals, they are having a tough time keeping a lid on expenses in many categories. How does your organization compare? Here are the details.