Sources of Financial Data on Medicare Providers

摘要

In the Medicare Prescription Drug, Improvement, and Modernization Act of 2003, the Congress asked MedPAC to report on sources of financial data that can be used to evaluate the financial condition and solvency of health care providers, such as hospitals and home health agencies. To gather information for this report, we convened two expert panels to discuss (1) measures of providers financial condition and (2) sources of data that can be used to construct those financial measures. In this paper we present our findings regarding the measurement of health care providers financial performance and discuss ideas for improving the collection and reporting of financial data.