美国非营利医院社会责任信息两层级双向报告制度概述

The two-level and two-way reporting system of community benefits for non-profit hospitals in the United States

信息披露是政府及社会对医院社会责任履行的重要监管方式。介绍了美国非营利医院社会责任信息披露制度立法现况、社会责任信息披露内容，并结合加利福尼亚州、伊利诺伊州等地区的实际情况，分析医院社会责任信息“两层级双向报告制度”。由此提出对我国公立医院社会责任报告制度发展的启示：制定社会责任信息披露制度，明确医院和卫生行政部门作为披露主体责任；设立两层级双向报告机制，提高信息披露完整性；规范两层级双主体信息披露形式，提高信息披露时效性和可及性。

Information disclosure is important for the government and society to monitor the fulfillment of social responsibility of hospitals. This paper introduced the existing legislatures of the community benefits information disclosure system for non-profit hospitals in the United States, and analyzed the ＂two-level and two-way reporting system＂ of these hospitals, based on facts of California, Illinois and other regions. In the end, the authors put forward inspirations for the development of public hospitals＇ community benefits system in China as follows. This refers to the establishment of a social responsibility reporting system, stipulating the hospital and its health authority as the entities accountable for disclosure; a two-level/two-way reporting mechanism to improve the integrity of information disclosure ; and standardization of information disclosure content and better timeliness and accessibility of information disclosure.