美国私立医疗机构经营性质转变规制探讨

摘要

In the face of conversions of private medical institutions in the United States,the federal and state governments of the United States have developed corresponding laws and policies to adapt to the situation.The paper made an analysis of the profile and causes of the changed business nature of such institutions,and an introduction to the laws on which such change took place,the roles and responsibilities of government departments,the assets disposal and tax exemption status as well as the pricing policies.%面对私立医疗机构经营性质转变的局面,美国联邦及州政府研究提出了相应的规制方法和政策.分析了美国私立医疗机构经营性质转变的概况及原因,介绍了美国私立医疗机构经营性质转变所依据的法律、政府有关部门的职责、资产处置及税收资格核定等内容,并据此探讨了可供我国参考借鉴的启示.