Financial Policy Study On Supporting Foundation Participation In Medical And Health System Reform

Since the reform and opening up,especially since the new medical reform in 2009,the government has invested a lot of resources and policies in the medical field,but still cannot completely solve three major problems.These problems include the difficulty of getting medical treatment,the high cost of getting medical treatment and the aggravation of the contradiction between doctors and patients.In 2020,guideline on deepening reform of medical insurance system was released,bringing previously neglected social subjects into the medical security system.In the above backgrounds,this paper aims to study two major problems: firstly,what role foundation can play as a part of social subject in solving the problems of medical and health system;secondly,what kind of financial policy support should the government give to foundation to make it play a better role when foundation is facing many problems.Firstly,by organizing the reform of the medical and health system from the founding of new China,this paper analyzes the problems of two different reform ideas of government and market leading,and sums up the problems existing in the current medical and health system in China.While analyzing the causes of the problems,combined with the new communitarianism,it points out that the foundation maybe helpful to play three major roles in solving the problems of medical and health system: to help the hierarchical diagnosis and treatment,to help the payment of medical insurance System reform and repair the doctor-patient relationship.Secondly,this paper reviews the current situation of foundations and their participation in medical and health services in China,and points out three deficiencies in the current development of foundation: insufficient quantity and scale;insufficient donation income and rigid management system.Based on the theory of voluntary failure,this paper proposes that the government should help to solve the problem of voluntary failure which is widely existed in the foundation.This paper not only summarizes the current financial and tax support policies for foundations in China,but also makes a theoretical analysis of the impact of various government support policies on the donation income of foundations.Through the establishment of the fixed effect model and the random effect model,this paper calculates the current financial and tax subsidies,especially the unrestricted subsidies,and find that it brings more crowding-in effect on the donation income of foundations.Thirdly,the paper classifies and compares the types of support policies of the United States,Japan and other countries for foundations engaged in the field of medical and health care,summarizing that the government should continue to increase the subsidy to the foundations,cultivate and promote the charity culture in the whole society,encourage people to do more charity and adjust the regulatory thinking,and give three enlightenments based on the transition from government regulation to social regulation.Finally,this paper puts forward some policy suggestions to support the foundation to participate in the reform of medical and health system,based on the conclusions of empirical analysis.These suggestions include amending and improving the preferential tax policies policy,amending and improving the financial subsidy policy,,and relaxing financial supervision and strengthening social supervision.