Bigalke J T, Garbrecht G H, McBee D
Price Waterhouse LLP, Orlando, FL, USA.
Healthc Financ Manage. 1998 Mar;52(3):69, 71, 73-5.
The trend of acquiring and consolidating physician practices is expected to continue for some time. The growth of physician practice management companies (PPMCs) has created accounting and financial reporting issues for these new physician organizations. The type of management arrangement ultimately affects the decision of whether or not to consolidate practices. In analyzing consolidation opportunities, PPMCs should consider the terms of the management agreement, which determine who controls the practice, and the advantages and disadvantages of consolidation.
收购和整合医生执业机构的趋势预计将持续一段时间。医生执业管理公司（PPMCs）的发展给这些新的医生组织带来了会计和财务报告问题。管理安排的类型最终会影响是否整合执业机构的决策。在分析整合机会时，PPMCs应考虑管理协议的条款，该条款决定了谁控制执业机构，以及整合的利弊。
