Objective:This study aims to explore the benefit analysis of the same disease in different departments of public hospitals under the DIP payment method.Methods:This study is a retrospective analysis that selected clin...Objective:This study aims to explore the benefit analysis of the same disease in different departments of public hospitals under the DIP payment method.Methods:This study is a retrospective analysis that selected clinical data from patients who received treatment in the Department of Orthopedics and the Department of Acupuncture and Moxibustion at our hospital from January 1,2023,to December 31,2023.The study compared the costs of medications,examinations,treatments,laboratory tests,nursing and other expenses,and total treatment costs between the two departments.It analyzed the cost structure of the two departments and proposed further improvement suggestions.Results:The study results indicated that the total costs in the Department of Acupuncture and Moxibustion were significantly higher than those in the Department of Orthopedics.Among medication costs,the total medication costs in the Department of Orthopedics were higher than those in the Department of Acupuncture and Moxibustion,with costs for Western medicine,proprietary Chinese medicine,and herbal medicine all being higher(p<0.05).Regarding examination costs,consultation fees in the Department of Orthopedics were lower than those in the Department of Acupuncture and Moxibustion,while examination costs were higher(p<0.05).In terms of treatment costs,orthopedic treatment and surgical fees were higher than those in the Department of Acupuncture and Moxibustion(p<0.05).For laboratory test costs,orthopedic laboratory fees were significantly higher than those in the Department of Acupuncture and Moxibustion(p<0.05).Among nursing and other expenses,orthopedic blood transfusion,bed fees,and other expenses were higher than those in the Department of Acupuncture and Moxibustion,while nursing fees were lower(p<0.05).Conclusion:Treatment fees in the Department of Acupuncture and Moxibustion are the core and account for a relatively high proportion of the total costs.The benefits generated by the Department of Orthopedics are primarily derived from medication,examination,and laboratory fees,aligning with the characteristics of combining diagnosis,medication,and surgical intervention in orthopedic treatment.Consultation fees,nursing fees,and bed fees in the Department of Acupuncture and Moxibustion are higher than those in the Department of Orthopedics,indicating a longer treatment cycle in acupuncture,which warrants clinical attention.展开更多
The settlement of the medical insurance fund is the key point of the implementation of the big data diagnosis&intervention packet(DIP)under the regional global budget.This study proposed the framework with key met...The settlement of the medical insurance fund is the key point of the implementation of the big data diagnosis&intervention packet(DIP)under the regional global budget.This study proposed the framework with key methods for the settlement of DIP on medical insurance funds through on-site survey and policy literature analysis.The results show that the settlement framework,featuring“Fund pre-allocation”,“Monthly pre-settlement”and“Annual settlement”,integrates ideas of both the pre-payment system and post-payment system.“Monthly pre-settlement”being the key part of the settlement process,plays an important role in breaking down the year-end pressure of medical insurance management organizations and healthcare institutions,and guiding providers’reasonable behaviors.“Annual settlement”acts as the core link of settlement,which determines the annual medical insurance fund payment amount of healthcare institutions,which needs to rely on and integrate key elements such as regional global budget,DIP grouping database and correction,and healthcare institution supervision and assessment.The settlement process,measurement methods,and key parameters must be clarified by introducing settlement and related supporting policies,which provide technical support and institutional guarantees for the implementation and effectiveness of the DIP reform.展开更多
From a theoretical perspective,the use of earnouts should mitigate valuation risk of the acquirer involved in mergers and acquisitions(M&A)transaction.Earnouts contracts should reduce information asymmetries and m...From a theoretical perspective,the use of earnouts should mitigate valuation risk of the acquirer involved in mergers and acquisitions(M&A)transaction.Earnouts contracts should reduce information asymmetries and moral hazard issues.By contrast,the definition of the terms of such contracts can be difficult and they provide several implementation issues to be faced.Based on these premises,this study aims to examine if the inclusion of earnouts is convenient and who benefits from their use.To this aim,I scrutinize academic literature examining the impact of earnouts.I perform a systematic review of studies in both accounting and financial domains that provide empirical evidence of main consequences due to the use of earnouts in M&A.Findings generally highlight a positive impact on the stock market performance of the acquirer in earnout-financed deals.Nevertheless,the positive reaction of acquirers’investors is influenced by specific features to be managed.Several issues are still uncovered and need further examination.展开更多
Background:PTB is an infectious disease,which not only seriously affects people's health,but also causes a heavier disease economic burden on patients.At present,reform of the medical insurance payment can be an e...Background:PTB is an infectious disease,which not only seriously affects people's health,but also causes a heavier disease economic burden on patients.At present,reform of the medical insurance payment can be an effective method to control medical expenses.Therefore,our study is to explore the compensation mechanism for pulmonary tuberculosis(PTB)patients with a full period of treatment,to alleviate the financial burden of PTB patients and provide a reference and basis for the reform of PTB payment methods in other regions and countries.展开更多
文摘Objective:This study aims to explore the benefit analysis of the same disease in different departments of public hospitals under the DIP payment method.Methods:This study is a retrospective analysis that selected clinical data from patients who received treatment in the Department of Orthopedics and the Department of Acupuncture and Moxibustion at our hospital from January 1,2023,to December 31,2023.The study compared the costs of medications,examinations,treatments,laboratory tests,nursing and other expenses,and total treatment costs between the two departments.It analyzed the cost structure of the two departments and proposed further improvement suggestions.Results:The study results indicated that the total costs in the Department of Acupuncture and Moxibustion were significantly higher than those in the Department of Orthopedics.Among medication costs,the total medication costs in the Department of Orthopedics were higher than those in the Department of Acupuncture and Moxibustion,with costs for Western medicine,proprietary Chinese medicine,and herbal medicine all being higher(p<0.05).Regarding examination costs,consultation fees in the Department of Orthopedics were lower than those in the Department of Acupuncture and Moxibustion,while examination costs were higher(p<0.05).In terms of treatment costs,orthopedic treatment and surgical fees were higher than those in the Department of Acupuncture and Moxibustion(p<0.05).For laboratory test costs,orthopedic laboratory fees were significantly higher than those in the Department of Acupuncture and Moxibustion(p<0.05).Among nursing and other expenses,orthopedic blood transfusion,bed fees,and other expenses were higher than those in the Department of Acupuncture and Moxibustion,while nursing fees were lower(p<0.05).Conclusion:Treatment fees in the Department of Acupuncture and Moxibustion are the core and account for a relatively high proportion of the total costs.The benefits generated by the Department of Orthopedics are primarily derived from medication,examination,and laboratory fees,aligning with the characteristics of combining diagnosis,medication,and surgical intervention in orthopedic treatment.Consultation fees,nursing fees,and bed fees in the Department of Acupuncture and Moxibustion are higher than those in the Department of Orthopedics,indicating a longer treatment cycle in acupuncture,which warrants clinical attention.
基金supported by the National Natural Science Foundation of China General Program[grant number 72174149]the Ministry of Education Humanities and Social Sciences Research Planning Fund Project[grant number 21YJAZH102]the Ministry of Education Humanities and Social Sciences Key Research Base Self-initiated Projects[grant number 1203-413100050].
文摘The settlement of the medical insurance fund is the key point of the implementation of the big data diagnosis&intervention packet(DIP)under the regional global budget.This study proposed the framework with key methods for the settlement of DIP on medical insurance funds through on-site survey and policy literature analysis.The results show that the settlement framework,featuring“Fund pre-allocation”,“Monthly pre-settlement”and“Annual settlement”,integrates ideas of both the pre-payment system and post-payment system.“Monthly pre-settlement”being the key part of the settlement process,plays an important role in breaking down the year-end pressure of medical insurance management organizations and healthcare institutions,and guiding providers’reasonable behaviors.“Annual settlement”acts as the core link of settlement,which determines the annual medical insurance fund payment amount of healthcare institutions,which needs to rely on and integrate key elements such as regional global budget,DIP grouping database and correction,and healthcare institution supervision and assessment.The settlement process,measurement methods,and key parameters must be clarified by introducing settlement and related supporting policies,which provide technical support and institutional guarantees for the implementation and effectiveness of the DIP reform.
文摘From a theoretical perspective,the use of earnouts should mitigate valuation risk of the acquirer involved in mergers and acquisitions(M&A)transaction.Earnouts contracts should reduce information asymmetries and moral hazard issues.By contrast,the definition of the terms of such contracts can be difficult and they provide several implementation issues to be faced.Based on these premises,this study aims to examine if the inclusion of earnouts is convenient and who benefits from their use.To this aim,I scrutinize academic literature examining the impact of earnouts.I perform a systematic review of studies in both accounting and financial domains that provide empirical evidence of main consequences due to the use of earnouts in M&A.Findings generally highlight a positive impact on the stock market performance of the acquirer in earnout-financed deals.Nevertheless,the positive reaction of acquirers’investors is influenced by specific features to be managed.Several issues are still uncovered and need further examination.
文摘Background:PTB is an infectious disease,which not only seriously affects people's health,but also causes a heavier disease economic burden on patients.At present,reform of the medical insurance payment can be an effective method to control medical expenses.Therefore,our study is to explore the compensation mechanism for pulmonary tuberculosis(PTB)patients with a full period of treatment,to alleviate the financial burden of PTB patients and provide a reference and basis for the reform of PTB payment methods in other regions and countries.
