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治理与社区福利:非营利性医院是萨班斯-奥克斯利法案式改革的合适对象吗?

Governance and community benefit: are nonprofit hospitals good candidates for Sarbanes-Oxley type reforms?

作者信息

Alexander Jeffrey A, Young Gary J, Weiner Bryan J, Hearld Larry R

机构信息

University of Michigan, Michigan, USA.

出版信息

J Health Polit Policy Law. 2008 Apr;33(2):199-224. doi: 10.1215/03616878-2007-053.

DOI:10.1215/03616878-2007-053
PMID:18325898
Abstract

Recent investigations into the activities of nonprofit hospitals have pointed to weak or lax governance on the part of some of these organizations. As a result of these events, various federal and state initiatives are now either under way or under discussion to strengthen the governance of hospitals and other nonprofit corporations through mandatory board structures and practices. However, despite policy makers' growing interest in these types of governance reforms, there is in fact little empirical evidence to support their contribution to the effectiveness of hospital boards. The purpose of this article is to report the results of a study examining the relationship between the structure and practices of nonprofit hospital boards relative to the hospital's provision of community benefits. Our results point to modest relationships between these sets of variables, suggesting considerable limitations to what federal and state policy makers can accomplish through legislative initiatives to improve the governance of nonprofit hospitals.

摘要

最近对非营利性医院活动的调查指出,其中一些组织存在治理薄弱或松懈的问题。由于这些事件,各种联邦和州的举措正在进行中或正在讨论,旨在通过强制性的董事会结构和做法来加强医院和其他非营利性公司的治理。然而,尽管政策制定者对这类治理改革的兴趣日益浓厚,但实际上几乎没有实证证据支持这些改革对医院董事会有效性的贡献。本文的目的是报告一项研究的结果,该研究考察了非营利性医院董事会的结构和做法与医院提供社区福利之间的关系。我们的结果表明,这些变量集之间的关系不大,这表明联邦和州政策制定者通过立法举措改善非营利性医院治理所能取得的成果相当有限。

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