民办非营利性医疗机构的困境与突破——一个“民办低收益医疗机构”概念的引入  

Predicament and Breakthrough of Private Non-profit Medical Institutions——The Introduction of a “Low-profit Private Medical Institutions” Concept

作　　者：王波[1] 

机构地区：[1]西安财经学院法学院,西安710061

出　　处：《陕西行政学院学报》2014年第3期23-26,共4页Journal of Shaanxi Academy of Governance

基　　金：2013年教育部人文社会科学研究青年基金项目"规制法的制度构造与学理分析"(13YJC820074)

摘　　要：鼓励社会资本举办非营利性医疗机构是我国医改的重要举措之一。然而,在吸引社会资本进入非营利性医疗机构的同时,还面临着社会资本逐利性与非营利性医疗机构公益性的冲突。为了实现逐利性与公益性的共生,应引入跨越营利与非营利二分法的社会企业理念,以民办低收益医疗机构代替民办非营利性医疗机构,在保留税收优惠的同时允许较低的利润分配。据此,应建立患者利益报告制度、红利上限制度、资产锁定制度、多元参与式治理机制和独立规制机构。To encourage social capital to organize non-profit medical institutions is one important measure in China＇s current healthcare reform. While attracting social capi- tal into the non-profit medical institutions, it faces the conflicts between profit pursuit of social capital and public interest of nonprofit medical institutions. In order to achieve the symbiosis, it should introduce social enterprise concept crossing the dichotomy across the profit and the nonprofit, and take on private low-income medical institutions instead of private non-profit medical institutions. While retaining its tax incentives, it should set up the reporting system of the interests of patients, bonus capping system, pluralistic partici- patory governance and independent regulatory regime.

关 键 词：民办非营利性医疗机构 民办低收益医疗机构 资本逐利性 公益性 社会企业 

分 类 号：R197[医药卫生—卫生事业管理]