Reiter Kristin L, Song Paula H
Department of Health Policy and Management, Gillings School of Global Public Health, The University of North Carolina at Chapel Hill, USA.
J Health Care Finance. 2013 Spring;39(3):14-22.
The Patient Protection and Affordable Care Act (PPACA), signed into law in 2010, is transforming the health care marketplace. This transformation requires health system leaders and health finance scholars to re-examine hospital capital budgeting practices in the context of new delivery models. Within the context of accountable care organizations (ACOs), this article discusses the components of the hospital capital budgeting process, identifies current practices that may require new methods or approaches, and suggests areas where existing or future research can inform capital budgeting going forward. We conclude that while much evidence is available to begin to inform hospital capital budgeting in an ACO, hospital leaders and health finance scholars will need to look to early adopters of the ACO model of care for new knowledge about the most efficient and effective methods of capital allocation.
2010年签署成为法律的《患者保护与平价医疗法案》（PPACA）正在改变医疗保健市场。这种转变要求卫生系统领导者和卫生金融学者在新的交付模式背景下重新审视医院资本预算实践。在 accountable care organizations（ACO）的背景下，本文讨论了医院资本预算过程的组成部分，识别了可能需要新方法或途径的当前实践，并提出了现有或未来研究可为未来资本预算提供信息的领域。我们得出结论，虽然有很多证据可用于开始为ACO中的医院资本预算提供信息，但医院领导者和卫生金融学者将需要向ACO护理模式的早期采用者寻求关于最有效资本分配方法的新知识。
