The two-level and two-way reporting system of community benefits for non-profit hospitals in the United States

Abstract

Information disclosure is important for the government and society to monitor the fulfillment of social responsibility of hospitals. This paper introduced the existing legislatures of the community benefits information disclosure system for non-profit hospitals in the United States, and analyzed thetwo-level and two-way reporting systemof these hospitals, based on facts of California, Illinois and other regions. In the end, the authors put forward inspirations for the development of public hospitals′ community benefits system in China as follows. This refers to the establishment of a social responsibility reporting system, stipulating the hospital and its health authority as the entities accountable for disclosure; a two-level/two-way reporting mechanism to improve the integrity of information disclosure; and standardization of information disclosure content and better timeliness and accessibility of information disclosure. Key words: The United States; Hospitals; Community benefits; Information disclosure