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The effect of Medicare reimbursement regulation on hospital balance sheet composition.

机译：医疗保险报销规定对医院资产负债表构成的影响。

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摘要

This study investigates the impact of changes in Medicare reimbursement regulation on hospital capital investment and financing decisions. The regulation being investigated changed reimbursement for hospital inpatient capital costs from a cost-based to a fixed fee per patient system and was intended to change the inflationary incentives of cost-based reimbursement by altering the incentives of hospitals towards more efficient capital investment. It eliminated previous regulatory incentives to overinvest and use debt financing, and eliminated implicit guarantees of hospital debt service.;I find only marginal evidence that changes in capital investment behavior resulted from the regulation, and evidence that the regulation had larger effects on certain hospitals. In addition, I find that hospitals decreased the use of long-term debt, and some evidence that interest rates on hospital debt increased. However, the differential impact of the regulation across hospitals and the impact on debt financing patterns call into question whether policy objectives were fully achieved.
机译：本研究调查了医疗保险报销法规变更对医院资本投资和财务决策的影响。正在研究的法规将医院住院患者资本费用的报销从基于成本的费用改为固定的每位患者费用制度，其目的是通过改变医院向更有效的资本投资的动机来改变基于费用的报销的通货膨胀诱因。它消除了以前对过度投资和使用债务融资的监管激励措施，并消除了对医院债务还本付息的隐性担保。此外，我发现医院减少了长期债务的使用，并且有证据表明医院债务的利率增加了。但是，该法规对医院的不同影响以及对债务融资模式的影响使人们怀疑是否完全实现了政策目标。

著录项

  • 作者

    Lynch, Luann Johnson.;

  • 作者单位

    The University of North Carolina at Chapel Hill.;

  • 授予单位 The University of North Carolina at Chapel Hill.;
  • 学科 Business Administration Accounting.;Health Sciences Health Care Management.
  • 学位 Ph.D.
  • 年度 1998
  • 页码 45 p.
  • 总页数 45
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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