美国非营利性医院相关问题分析及对我国的启示

Analyzing Related Issues on U.S.Not-For-Profit and For-Profit Hospitals and Inspirations for China

文章对美国非营利性医院的界定、特征、卫生经济学理论基础和税收政策进行了简要介绍，利用过去研究结果 对非营利性和营利性医院运行情况进行分析，对今后我国的卫生研究和改革提出建议。

This article is to address some issues on U.S.nonprofit hospitals in terms of the definition, characteristics, theory, and taxation policy, and to use previous empirical studies to review nonprofit and for-profit hospital operation. It also provieds some suggestions to the future research and reform in China.