美国非营利医院社会责任报告制度及管理机制研究

Research on Social Responsibility Report System and Management Mechanism of American Non-profit Hospitals

通过非营利医院社会责任报告与免税或财政支持衔接的管理制度设计,政府机构与行业协会引导非营利医院承担社会责任,提升美国非营利医院履行社会责任的积极性。我国有必要建立利益相关者参与的公立医院社会责任报告制度,并设计适合国情的报告管理机制。

Through the design of a management system that linked non-profit hospital social responsibility reports with tax exemption or financial support,government agencies and industry associations guided non-profit hospitals to assume social responsibilities,and promote the enthusiasm of non-profit hospitals in the United States to fulfill social responsibilities.It is necessary for China to establish a social responsibility reporting system for public hospitals involving stakeholders,and design a reporting management mechanism suitable for national conditions.