healthecon-10-非营利和营利性医院参考.pptVIP

非营利和营利性医院Nonprofit and For-profit hospital “‘利润”这个词是一个否认信任关系的信号” ---Kenneth J. Arrow “The very word, ‘profit,’ is a signal that denies the trust relationship.” ---Kenneth J. Arrow 非营利性医院的定义 What is the Nonprofit Hospital 不可分红的约束 Nondistribution constraint 法律不允许任何人要求分配非营利医院的剩余 The laws allow no one a legal claim on the nonprofit’s residual 剩余指收入与成本之差（利润） Residual means the difference between the revenue and its costs (Profit) 税收免除 Tax exemption 非营利医院可以免除企业所得税，一般还可以免除财产税和经营税 Nonprofits are exempt from corporate income taxes and often from property and sales taxes 向非营利医院捐赠可以获得税收优惠 Donations to nonprofits receive favorable tax treatment 为什么非营利组织会存在？为什么非营利组织在卫生保健领域比较流行？ 为什么非营利组织会存在？为什么非营利组织在卫生保健领域比较流行？ 非营利组织是未得到满足的公共品或者具有外部性的物品的提供者 Nonprofits as providers of unmet demands for public goods and goods with external benefits 医院提供的服务不是纯私人物品 Hospital services are not pure private goods 有些服务对整个社区产生外部效应 Some services provide external benefits to the community at large 医院在很多国家最早都是慈善机构 Hospitals in many countries began as charitable institutions 主要为穷人提供服务 Provide care primarily to the poor 主要依赖于捐赠 Rely heavily on donations 为什么非营利组织会存在？为什么非营利组织在卫生保健领域比较流行？ 鼓励信任，避免剥削 Fostering trust, avoiding exploitation Hansmann (1980, 1996) 当消费者缺乏评价服务质量的能力，非营利组织具有提供优质产品和服务的比较优势 Nonprofits have a comparative advantage in offering goods or services when consumers are not well positioned to evaluate the services offered 除了消费者，任何人拥有所有权都有激励和机会进行剥削Ownership by anyone other than the customers would create incentive and opportunities for