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。
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.
出处
《现代医院》
2001年第2期49-50,共2页
Modern Hospitals
