Boles K E, Glenn J K
Hosp Health Serv Adm. 1986 Mar-Apr;31(2):8-27.
As PPS and other fixed-price initiatives replace cost-based reimbursement in the hospital industry, the burden of assuming the risk for business success or failure shifts from the payor to the hospital. As a consequence, theories of risk to the business firm which have found application in other industries now deserve attention by hospital management. Incorporating such risk concepts into hospital strategies and actions requires a view of financial management that goes beyond the generally accepted accounting principles of managing and assigning costs for maximum revenue and profitability. This article examines the financial theory of risk in business firms, illustrates the various components of risk as they apply to a hospital business, and discusses how the hospital management strategies of cost-reduction, marketing, diversification, and multiorganizational affiliation can alter the risk characteristics of a hospital business.
随着按病种付费（PPS）和其他固定价格举措取代医院行业基于成本的报销方式，承担商业成败风险的负担从付款方转移到了医院。因此，在其他行业已得到应用的商业公司风险理论现在值得医院管理层关注。将此类风险概念纳入医院战略和行动需要一种财务管理视角，这种视角要超越为实现最大收入和盈利能力而管理和分配成本的公认会计原则。本文审视了商业公司的风险财务理论，阐述了适用于医院业务的风险的各个组成部分，并讨论了成本降低、营销、多元化和多组织附属关系等医院管理策略如何能够改变医院业务的风险特征。
