McCue M J, Furst R W
Health Serv Res. 1986 Oct;21(4):515-27.
This article focuses on the preacquisition financial condition of not-for-profit hospitals acquired by investor-owned hospital chains. Financial ratios are used to determine if not-for-profit hospitals acquired by investor-owned hospital systems have common financial characteristics which make them a likely target for a takeover. The results indicate that during the time period studied, investor-owned hospital systems did tend to purchase hospitals with common financial characteristics and that these characteristics provide a reasonable description of a financially distressed hospital. This finding has important consequences for our health care delivery system.
本文聚焦于由投资者所有的医院连锁机构收购的非营利性医院的收购前财务状况。财务比率用于确定由投资者所有的医院系统收购的非营利性医院是否具有共同的财务特征，使其成为可能的收购目标。结果表明，在所研究的时间段内，投资者所有的医院系统确实倾向于收购具有共同财务特征的医院，并且这些特征合理地描述了一家财务困境医院。这一发现对我们的医疗保健提供系统具有重要影响。
