The main differences are as follows:
One, the establishment of different purposes?
Non-profit hospitals operate to provide basic medical services to the community, to meet the basic medical needs of the people, to improve the health of the people, reflecting social justice, promote social progress, social benefits are the guidelines for its activities. And the purpose of for-profit hospital operation is to obtain a return on investment, the pursuit of profit maximization, economic efficiency is the criterion of its activities.?
Two, different ways of operation?
Non-profit hospital operators must operate in accordance with national policies and regulations, subject to government leadership. The government has more intervention in the medical behavior, business scope and service price of non-profit medical institutions. While non-profit hospitals have a certain degree of flexibility in their operations, they can operate independently, be self-financing, and can operate according to market demand...?
Third, different ways of income distribution?
Non-profit hospital profit distribution, can only be used for the development of the hospital or return to the community, such as improving the medical environment, the purchase of equipment, etc., the owners and staff of the hospital shall not be from the profits of the interests. In contrast, the profits of non-profit hospitals are held by investors or shareholders and can be used to distribute dividends.
Four, the object of service is different?
Non-profit hospitals are oriented to the medical needs of the masses, providing basic medical services, the service object is mainly the general public. For-profit hospitals are market-oriented, providing often able to obtain high profits?
Special medical services or other special medical services, such as cutting-edge medical technology, advanced medical equipment, elegant medical environment, the service object is the better-off patients.
V. Different financial subsidy policies?
Government-run non-profit hospitals are given reasonable subsidies by the same level of finance, which is mainly for large and medium-sized hospitals with fixed subsidies, and for grassroots hospitals with fixed subsidies, while other non-profit hospitals and for-profit hospitals are not entitled to the same level of governmental financial subsidies.
Sixth, enjoy different tax incentives?
Non-profit hospitals enjoy corresponding tax breaks and incentives, while non-profit hospitals generally do not get the government's tax breaks and have to pay taxes accordingly. However, in order to support the development of for-profit medical institutions, for-profit hospitals to obtain income, is currently exempted from business tax.?
Seven, the implementation of the price policy is different?
Government-organized non-profit hospitals, medical service prices are set according to the cost after deducting financial subsidies and drug differential income; other non-profit medical institutions, medical service prices to implement the policy guide price. For-profit hospitals, medical service prices are determined by the operator according to market conditions, the state generally does not interfere. Eight implement different financial accounting systems.
Expanded
Non-profit hospitals to implement the Ministry of Finance, the Ministry of Health promulgated the "Hospital Management System" and "Hospital Accounting System" and other relevant regulations and policies; for-profit hospitals with reference to the implementation of the enterprise's financial and accounting system and related policies. In specific implementation, the government-organized non-profit hospitals may appoint financial directors; for other non-profit hospitals, a unified financial and accounting system should be formulated and the audit system should be strictly enforced. For the financial supervision of non-profit hospitals, can be supervised by the tax department.