McCue M J, Thompson J M
Department of Health Administration, Virginia Commonwealth University, USA.
Health Serv Manage Res. 1997 Feb;10(1):13-23. doi: 10.1177/095148489701000103.
This study used a cross-sectional design in which regression models were used to test the association of ownership and system affiliation of private rehabilitation hospitals with profit, revenue and expense measures. The study also examined the association of ownership and system affiliation with other choice variables. The study found that new for-profit rehabilitation hospitals had higher revenues and expenses than older non-profit rehabilitation hospitals. In addition, new for-profit hospitals charged more for their ancillary services and treated more of their patients on an inpatient basis. Study findings show higher revenues and expenses per adjusted discharge for new for-profit facilities. Given the cost-based system of reimbursement for Medicare, there appears to be a strong incentive for new for-profits to maximize costs.
本研究采用横断面设计，运用回归模型来检验私立康复医院的所有权和系统附属关系与利润、收入及费用指标之间的关联。该研究还考察了所有权和系统附属关系与其他选择变量之间的关联。研究发现，新建的营利性康复医院比老牌的非营利性康复医院有更高的收入和费用。此外，新建的营利性医院其辅助服务收费更高，且更多患者接受住院治疗。研究结果表明，新建营利性机构的每例调整后出院患者的收入和费用更高。鉴于医疗保险基于成本的报销制度，新建营利性医院似乎有强烈的动机来最大化成本。
