非营利性医疗卫生机构收益分配中的“违法所得”之认定  

Determination of"Illegal Income"in Profits Distribution of Non-profit Medical and Health Institutions

作　　者：高丹丹 刘世彧 GAO Dandan;LIU Shiyu(Southwest Medical University,Luzhou,Sichuan 646000,China)

机构地区：[1]西南医科大学,四川泸州646000

出　　处：《医学与法学》2025年第2期113-117,共5页Medicine and Jurisprudence

基　　金：四川医事卫生法治研究中心立项项目“四川省卫健委行政执法规范性文件的规范化研究”(项目编号:YF18-Y16)的阶段性成果。

摘　　要：为保障非营利性医疗卫生机构的公益性质,现行规范禁止其向出资人、举办者分配或者变相分配收益,并规定以“违法所得”为基数科处相应罚款,而实务中认定此“违法所得”的标准并不统一;准确认定其数额应坚持过罚相当的原则,在查明违法行为、实际违法所得和因果关系三个要件事实的基础上,注重违法所得与处罚结果的动态平衡。In order to protect the public nature of non-profit medical and health institutions,the current norms prohibit the distribution or disguised distribution of income to donors and organizers,and stipulate that the"illegal income"is the base of the department to impose a corresponding punishment,and the standard for identifying this"illegal income"is not uniform in practice.The accurate determination of the amount should adhere to the principle of equal punishment,and pay attention to the dynamic balance between illegal income and punishment result on the basis of identifying the three essential facts of illegal behavior,actual illegal income and causal relationship.

关 键 词：非营利性医疗卫生机构 过罚相当 违法所得 罚款 

分 类 号：D922.1[政治法律—宪法学与行政法学] R-05[政治法律—法学]