Group Pract J. 1990 Mar-Apr;39(2):8, 10, 12-4.
Ernst & Young, an Associate Member of AGPA, has prepared an analysis of the Omnibus Budget Reconciliation Act of 1989 (OBRA 89), which contains more than 80 provisions, to explain the timetable and methodology for implementation of new Medicare fee schedules. W. Susan Dempsey, a senior manager with Ernst & Young, prepared the tables and charts for this article in the Group Practice Journal to highlight those provisions that will have the greatest impact on group practices. While all questions may not be answered in one summary of this complex law, hopefully the explanations and illustrations provided by the accounting-health care consulting firm will provide useful enlightenment.
安永会计师事务所作为AGPA的准成员,对1989年综合预算协调法案(OBRA 89)进行了分析,该法案包含80多项条款,旨在解释新医疗保险费用表的实施时间表和方法。安永会计师事务所的高级经理W. 苏珊·邓普西为《团体医疗杂志》上的这篇文章编制了表格和图表,以突出那些对团体医疗实践影响最大的条款。虽然这一复杂法律的一份总结可能无法回答所有问题,但希望这家会计 - 医疗保健咨询公司提供的解释和说明能带来有益的启示。