Davis R G, Zeddies T C, Zimmerman M K, McLean R A
Department of Health Services Administration, University of Kansas, Lawrence 66045-2503.
J Rural Health. 1990 Jul;6(3):286-301. doi: 10.1111/j.1748-0361.1990.tb00668.x.
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.
本研究考察了预期支付制度（PPS）对堪萨斯州医院财务绩效的影响，这些医院主要位于农村地区。文中呈现了财务比率，并就床位规模和年份进行了回归分析。数据表明，床位规模对财务生存能力的影响最为显著。有迹象显示，PPS对农村小型医院（床位少于25张）具有延迟效应，这表明短期内非经营性收入来源（地方财产税税率）正被用于补贴这些医院。小型医院似乎在推迟所有资本和长期成本以维持生存。该研究表明，PPS的影响可能是长期的。
