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医院财务分析理论

A theory of hospital financial analysis.

作者信息

Elnicki R A

出版信息

Health Serv Res. 1969 Spring;4(1):14-41.

PMID:5799485
原文链接:https://pmc.ncbi.nlm.nih.gov/articles/PMC1067221/
Abstract

The problem of determining the financial status of a group of hospitals was posed by the Connecticut Regional Medical Program in 1967 with the question: Are Connecticut's general hospitals financially healthy? The economist assigned to explore the question here describes the economic concepts and the methodology from which models applicable to voluntary hospitals were developed, utilizing the accepted modes of analysis and standards of for-profit business. The basic index of financial health investigated is self-sufficiency, with plant liquidation, revenue control and the role of private payors, and cost control studied as factors affecting the financial status of hospitals.

摘要

1967年,康涅狄格州区域医疗项目提出了确定一组医院财务状况的问题,问题是:康涅狄格州的综合医院财务状况是否健康?被派来探讨这个问题的经济学家描述了经济概念以及适用于志愿医院的模型所依据的方法,这些方法采用了公认的分析模式和营利性企业的标准。所研究的财务健康基本指标是自给自足,并将工厂清算、收入控制和私人付款人的作用以及成本控制作为影响医院财务状况的因素进行研究。