美国养老院财务:支出,利能力和资本结构
Charlene Harrington1, Richard Mollot2, Robert Tyler Braun3
1Department of Social & Behavioral Sciences, University of California, San Francisco, CA, USA.
概括
美国的养老院 (NHs) 在2019年报告利最低,向相关方支付大量款项和长期债务. 对医疗保险成本报告的分析强调了对财政透明度和改善公共资金政策的需要.
科学领域:
- 医疗保健服务研究 医疗服务研究
- 医疗保健 金融 医疗保健 金融
- 老年学是一门学科.
背景情况:
- 对美国养老院 (NHs) 的财务状况的了解有限.
- 大多数养老院的护理是通过公共来源资助的,因此需要对财务情况进行仔细审查.
- 需要对NH收入,支出和财务状况进行详细分析.
研究的目的:
- 通过2019年医疗保险成本报告,检查美国养老院的财务状况.
- 分析NH的收入,支出,净收入,关联方支出和资本结构.
- 为政策影响提供对养老院财务运营的见解.
主要方法:
- 使用2019年医疗保险成本报告进行描述性研究.
- 在数据清理后,分析包括11,752个独立的养老院.
- 检查收入,支出,净收入,关联方支付和债务结构.
主要成果:
- 总净收入为1260亿美元,报告利为7.3亿美元 (0.58%).
- 除了未经批准的成本和折旧,利率增加到8.84%.
- 77%的国民医疗机构向相关方支付了110亿美元;直接护理占收入的66%,护理占27%;长期债务超过了可用的融资.
结论:
- 医疗保险费用报告对于了解养老院财务来说非常有价值.
- 需要提高成本报告的准确性,完整性和透明度.
- 调查结果支持改善利率设定和政府资金支出限制的政策变化.
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