我国公立医院法人治理的路径选择及政策建议

公立医院法人治理结构的建立和完善是我国医药卫生体制改革的重要内容之一。为破解公立医院法人治理的难题,应借鉴利益相关者理论和多中心治理理论,构建利益相关者参与治理,以及建立政府、市场和社会三维框架的治理模式。基于这样的路径选择,我国应建立和完善相关配套政策：第一,建立公立医院出资人制度,彻底实现＂管办分离＂。第二,公立医院与民办非营利医院相比,享受更为优惠的税收制度,这使得税法对于非营利医院治理机制的规制作用无法发挥。因此,应建立公平的税收法制环境,发挥税法对公立医院法人治理的规制作用。第三,公立医院法人治理需要公众的参与,而信息公开是公众参与治理的制度保障。

Pathway choice and policy suggestions of corporate governance of public hospital in China

Establishment and promotion of corporate governance of government hospital is an important task in the medical and health system reform.Theories of stakeholder and polycentric governance have huge values in application in the pathway selection of corporate governance.The government could establish and perfect relevant policies.First,the owner should be detached from the governor of government hospital through establishing mechanism of government hospital sponsorship.Second,the government hospitals enjoy much more favorable tax treatment compared with social non-profit hospital.It prevents function of tax law in the corporate governance of government hospital.Thus,the government hospital should be governed by tax law the same as the other kind of nonprofit hospitals.Finally,the public could participate into the governance of hospital through the information disclosure.