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农村非营利性医院社区福利和财政援助支出:呼吁提高报告透明度
Hannah MacDougall1, Melissa Latcham1, Erica Eliason2
1Department/School of Social Work, School of Social Work, University of Minnesota, Twin Cities, Saint Paul, Minnesota, USA.
农村非营利性医院提交集体纳税申报表时,与单独提交的医院相比,对社区福利和财政援助的支出更少. 为了实现透明度和问责制,需要更多的数据.
科学领域:
- 医疗保健管理的管理
- 公共卫生政策 公共卫生政策
- 卫生经济学 卫生经济学
背景情况:
- 美国非营利性医院必须提供社区福利,以保持免税地位.
- 农村人口经常面临更高的医疗债务,这使得财政援助至关重要.
- 医疗系统可以提交合并的集团纳税申报表,可能会掩盖个体医院的业绩.
研究的目的:
- 为了比较农村非营利性医院之间社区福利和财政援助支出,提交集团申报与个人申报.
- 调查申报方式 (集团与个人申报) 与支出水平之间的关联.
主要方法:
- 分析了2021年来自威斯康星州和明尼苏达州100家农村非营利性医院的数据.
- 双变量分析比较社区福利和财政援助的平均支出百分比.
- 多变量回归模型用于评估归档方法与支出之间的关系.
主要成果:
- 医院提交团体申报报告的平均社区福利支出 (5.81%) 显著低于个人申报人 (9.49%).
- 与个人申报人 (0.71%) 相比,集团申报人 (0.36%) 的财政援助支出也较低.
- 多变量回归证实了提交集团申报表与社区福利和财政援助支出之间存在负相关性.
结论:
- 在研究样本中,提交团体申报与减少对社区福利和财政援助的支出有关.
- 提高透明度和问责制需要获得个人医院支出数据.
- 需要进一步的研究来了解群体退款申请对社区卫生投资的影响.
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