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美国非营利医院与营利医院的区别和竞争
引用本文:汪建新,冼雄,何锦文,江伟强,周国生,王启敏.美国非营利医院与营利医院的区别和竞争[J].现代医院,2001,1(2):49-50.
作者姓名:汪建新  冼雄  何锦文  江伟强  周国生  王启敏
作者单位:1. 广州市第一人民医院,510180
2. 广州市荔湾区卫生局,510180
3. 广州市卫生局,510180
摘    要:美国非营利性医院约占85%,营利性医院约占15%,两者主要的区别表现在:非营利性医院提供很多社区服务、健康教育等社会福利,它的收支节余不能用于分红。而营利性医院的一个主要目的就是为业主或股东赚取利润。另外,非营利性医院享受政府的免税政策,1996年,全美该项免税额为85亿美元。无论是营利性医院或者非营利性医院都必须有盈利,否则不可能生存下去。

关 键 词:美国  医院  营利性  非营利性

THE DIFFERENCE AND COMPETITION BETWEEN FOR - PROFIT AND NON- PROFIT HOSPITALS IN AMERICA
Wang Jianxin,Xian Xiong,He Jinwen,Jiang Weiqiang,Zhou Guoshen,WANG Qimin.THE DIFFERENCE AND COMPETITION BETWEEN FOR - PROFIT AND NON- PROFIT HOSPITALS IN AMERICA[J].Modern Hospital,2001,1(2):49-50.
Authors:Wang Jianxin  Xian Xiong  He Jinwen  Jiang Weiqiang  Zhou Guoshen  WANG Qimin
Abstract:Roughly 85 percent of all hospitals in the United States are non - profit and 15 percent are for-profit. The main differences between the two types of entities are: (I) Non - profit organizations are formed for some defined public goals, such as service, education, or community welfare and (2) Non- profit organizations are not to distribute any of the profits to any shareholder or individual. A major goal for a for- profit corporation, on the other hand, is to provide a return on investment to its shareholders. (3) Non-profit institutions have been exempt from federal, state, and local taxes such as income taxes, sales taxes, and property taxes. The annual tax subsidies to these hospitals amount to $ 8.5 billion na- tionwide (1996). Every corporation, regardless of whether it is for-profit or non-profit, has to make a profit to survive. No business can survive for long if it continually spends more than it take in.
Keywords:America  Hospital  For-profit  Non-profit
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