Urban Institute, Washington, DC, USA.
Health Aff (Millwood). 2009 Sep-Oct;28(5):w809-21. doi: 10.1377/hlthaff.28.5.w809. Epub 2009 Jul 23.
Little is known about nonprofit hospitals' community benefit spending other than for charity care. Better accountability is desirable, but critics have focused too narrowly on charity care. Using data from reporting requirements in Maryland similar to federal rules that take effect in 2010, we describe the broad range of community benefit spending in nonprofit hospitals there, which amounted to 7.4 percent of expenses in 2007. Charity care for hospital services accounted for one-third of this amount (payments to physicians for charity patients are reported separately). Hospitals' community benefit spending varies with local needs, resources, and resource allocation decisions.
除了慈善护理，人们对非营利性医院的社区福利支出知之甚少。更好的问责制是可取的，但批评者的关注过于狭隘，只集中在慈善护理上。利用马里兰州报告要求的数据，这些数据类似于 2010 年生效的联邦规定，我们描述了那里非营利性医院的广泛的社区福利支出，这在 2007 年达到了支出的 7.4%。慈善护理医院服务占这一数额的三分之一（向慈善病人的医生支付的款项单独报告）。医院的社区福利支出因当地的需求、资源和资源分配决策而异。
