Phillips J F
Southern Connecticut State University, New Haven, USA.
J Health Care Finance. 1999 Summer;25(4):67-76.
Due to steep declines in charitable support and reduced demand for traditional hospital services, economic goals are increasingly important to not-for-profit hospitals. Effects of efficient management and effective pursuit of not-for-profit status (for example, levels of Medicare, indigent patients, and unprofitable services) on financial viability are explored. While previous research compared hospitals of different ownership status, not-for-profit hospital operations before acquisition by for-profit hospital chains are investigated--"neutral ground" relative to ownership. Results suggest minor links between efficiency and long-term profitability despite effectiveness in pursuit of non taxable status.
由于慈善支持的大幅下降以及对传统医院服务需求的减少，经济目标对非营利性医院变得越来越重要。本文探讨了高效管理和有效追求非营利地位（例如医疗保险、贫困患者和无利可图服务的水平）对财务可行性的影响。虽然先前的研究比较了不同所有制状态的医院，但本文研究了营利性医院连锁收购前的非营利性医院运营情况——相对于所有制而言的“中立立场”。结果表明，尽管在追求免税地位方面有效，但效率与长期盈利能力之间的联系较小。
