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1、本科毕业论文(设计)外 文 翻 译原文:原文:Hospital Revenue Cycle Management and Payer Mix: Do Medicare and Medicaid Undermine HospitalsAbility to Generate and Collect Patient Care Revenue?In recent years, budget pressures combined with the acceleration in the growth of hospital costs have forced policymakers at both f
2、ederal and state levels to limit future increases in government payers reimbursement rates or even cut the rates they currently pay providers. These cost containment efforts have resulted in substantial payment shortfalls for hospitals. According to the American Hospital Association, between 2000 an
3、d 2007, the average payment-to-cost ratios for Medicare and Medicaid patients fell from 99 to 91 percent and from 95 to 88 percent, respectively, while the average payment-to-cost ratio for privately insured patients rose from 116 to 132 percent. :1 Hospital participation in Medicare and Medicaid is
4、 voluntary, yetgiven that these two programs account for 55 percent of care provided by hospitalsvery few hospitals can afford not to serve publicly insured patients. Consequently, most hospitals have no choice but to accept the payment rates and terms that lawmakers set for the treatment of Medicar
5、e and Medicaid patients. However, given government payers continued efforts to contain health care costs, hospital managers have become increasingly concerned that serving Medicare and Medicaid patients could seriously undermine their performance The continuing efforts of government payers to contai
6、n hospital costs have raised concerns among hospital managers that serving publicly insured patients may undermine their ability to manage the revenue cycle successfully. This study uses financial information from two sourcesMedicare cost reports for all US hospitals for 2002 to 2007 and audited fin
7、ancial statements for all bond-issuing, not-for-profit hospitals for 2000 to 2006to examine the relationship between hospitals shares of Medicare and Medicaid patients and the amount of patient care revenue they generate as well as the speed with which they collect their revenue. Hospital-level fixe
8、d effects regression analysis finds that hospitals with higher Medicare and Medicaid payer mix collect somewhat higher average patient care revenues than hospitals with more privately insured and self-pay patients. Hospitals with more Medicare patients also collect on this revenue faster; serving mo
9、re Medicaid patients is not associated with the speed of patient revenue collection. For hospital managers, these findings may represent good news. They suggest that, despite increases in the number of publicly insured patients served, managers have frequently been able to generate adequate amounts
10、of patient revenue and collect it in a timely fashion. Key words: payer mix, patient care revenue, average collection times, revenue cycle management.Simone Rauscher, PhD, is Assistant Professor of Health Systems Administration, Georgetown University School of Nursing and Health Studies. She can be
11、reached at sr468georgetown.edu.John R.C. Wheeler, PhD, is Professor of Health Management and Policy, University of Michigan School of Public Health. He can be reached at jackwheeumich.edu.J Health Care Finance 2010;37(2):8196 2010 Aspen Publishers82 JOURNAL OF HEALTH CARE FINANCE/Winter 2010at reven
12、ue cycle management, i.e ., their ability to generate adequate amounts of patient care revenue and to collect on this revenue in a timely fashion.This article explores the relationship between hospitals government payer mix,i.e ., their proportions of Medicare and Medicaid patients, and the amount o
13、f patient care revenue hospitals generate as well as the speed with which hospitals collect their revenue. We find that serving larger numbers of Medicare and Medicaid patients does not necessarily undermine hospitals revenue cycle management performance. For hospital managers, these findings may re
14、present good news. They show that, despite increases in the number of publicly insured patients served, managers have frequently been able to generate adequate amounts of patient revenue and collect it in a timely fashion.Literature Review.Despite frequently voiced concerns by hospital practitioners
15、 that serving Medicare and Medicaid patients may undermine their ability to generate and collect patient care revenue, only a few studies have explored empirically the relationship between government payer mix and hospitals performance at managing the revenue cycle. None of these studies has found e
16、vidence that government payers undermine hospitals ability to generate and collect patient care revenue. In a study of US hospitals in the 1990s, Medicare and Medicaid payer mix was not associated with the average amount of net revenue hospitals generated per patient. 2 Additional evidence for this lack of a relationship between government payer mix and hospitals ability to generate patient revenue was provided by a study of hospitals in the state of Washington in 1987, whic