公立医院公开募捐主体资格及相关问题探讨

Discussion on Qualifications of Fundraising and Related Issues in Public Hospitals

现行法律规定下,公立医院不具备公开募捐资格。但是,突发公共卫生事件时公立医院的公开募捐行为得到了主管部门和社会公众一定程度上的理解和支持,捐赠方也能够享受到相关财税优惠。本研究从国家鼓励捐赠的相关政策出发,审视实际工作中公立医院接受捐赠的客观情况,分析实务操作与政策规定之间的具体差别,探讨不断促进对公立医院捐赠的策略。

Under the current laws and regulations,public hospitals are not eligible for public fundraising.However,public hospitals'public fundraising behavior during public health emergencies has been understood and supported to a certain extent by the competent authorities and the public,and donors can also enjoy relevant fiscal and tax incentives.Starting from national policies to encourage donations,this article examined the objective situation of public hospitals accepting donations in actual work,analyzed the specific differences between practical operations and policy regulations,and explored strategies for continuously promoting donations to public hospitals.