Weil T P, Pearl G M
Hospital and Health Services, Asheville, North Carolina, USA.
Manag Care Interface. 2001 Jun;14(6):44-52.
A review of America's "best" teaching hospitals shows a huge disparity in their fiscal positions. Among the 15 hospitals studied, roughly half experience some fiscal distress. However, a somewhat similar fiscal analysis of the nation's largest investor-owned hospital chains, HMOs, and physician practice management corporations shows an even more serious weakness in operating margins and debt-equity ratios. Aside from raising possible ethical, quality, and cost issues, this financial analysis suggests that conversion from nonprofit to for-profit ownership of America's top teaching hospitals might not guarantee an improvement in their long-term fiscal outlook.
对美国“最佳”教学医院的一项评估显示，它们的财务状况存在巨大差异。在研究的15家医院中，约有一半面临某种财务困境。然而，对美国最大的投资者所有的医院连锁机构、健康维护组织（HMO）和医生执业管理公司进行的类似财务分析表明，它们在营业利润率和债务权益比率方面存在更严重的弱点。除了引发可能的伦理、质量和成本问题外，这项财务分析表明，美国顶尖教学医院从非营利性转为营利性所有权，可能无法保证其长期财务前景得到改善。
