| 摘要: |
| 民办医院虚假非营利问题的经济原因是为了躲避较重的税费负担。其制度原因则是其法人治理结构与财务监管存在缺陷，以至其违反不分配约束的行为难以得到有效遏制。为解决这一问题，除应调整相关税费政策外，在治理结构方面，应完善公权力机构对民办非营利医院法人治理结构的干预措施，或扩大监事会权限以强化其内部监督机制；在财务监管方面，应明确此类医院应披露的财务信息，同时创造有利条件，使税务部门得以通过有效地税务监管来实现对此类医院有效的财务监管。 |
| 关键词: 民办医院 虚假非营利 不分配约束 |
| DOI： |
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| On the Governance and Regulation of Non-profit Hospitals：Using the Pretended Non-profit Hospitals as an Example |
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| Abstract: |
| Now the exist many pretended non-profit hospitals among private ones.The economic reason is that these non-state hospitals want to evade concerned taxes and fees.And the institutional reason is that there exist so many defects both in the private non-profit hospital’s corporate governance and in the regulation of these hospital’s financial affairs.Because of these defects government can’t contain these hospitals’violation of non-distribution constraint.To solve the problem,our suggestions are as follows:besides modifying the present regulations of taxes and fees,we should improve public authorities’ intervention in non-profit hospital’s corporate governance and enlarge the power of these hospitals’ supervisory board;at the same time,we should also stipulate explicitly the information that non-profit hospital should disclose and clear the institutional obstacles for Taxation Administration to regulate non-profit hospital’s financial affairs effectively. |
| Key words: private hospital,pretended non-profit,non-distribution constraint |
