This article reviews the investment and financing policies suitable for the Public-Private Partnerships(PPPs)model in public hospitals and the main practice models, analyzes their dilemma when applied to the public hospitals in public-private partnerships to determine reasonable equipment and facilities, evaluate the value of investment assets in public hospitals, and obtain reasonable return on investment for the cooperation current partnership.Based on this, the study puts forward the way out of the dilemma which is aroused in public hospitals.Forwarded suggestions include the strengthening of the previous feasibility studies regarding the partnership projects and implementation of regional health planning and medical institutions to set the planning requirements;strengthening the assessment of tangible and intangible assets of the PPP projects in public hospitals and to prevent the loss of state-owned assets;and strengthening the financial information disclosure on PPP in public hospitals, protecting the legitimate rights and interests of the staff and maintainance of the public welfare of public hospitals.

Based on the analysis of the role of financial management promoting the transition in public hospitals development model and management accounting talents demand for public hospitals development model transition,it put forward relevant policy advices to speed up public hospitals accounting personnel training and improve business ability,including relying on the national accounting leading and backup talent training project,meeting the demand of high-end financial talents in hospitals;adapting to internal control and hospitals development,increasing investments for financial personnel training,training business backbone and management experts and raising the overall level of economic management.

The paper analyzes from the angles of the parties providing, needing and paying for medical and health services the factors influencing the medical insurance system and discusses the features of reform directions in the medical insurance payment system, viz. the move of payment from an open to a closed mode and from a single to a mixed mode and the move of the main bodies controlling medical insurance expenses from expenses controlling centers to resources controlling centers. The single mode of payment by service procedures adopted in the current medical insurance system in China must therefore be replaced by a diversified mode of payment and corresponding supporting measures ought to be taken. In the meantime, hospital medical cost accounting ought to form a system that includes department cost accounting, medical procedure cost accounting and disease entity cost accounting.

This paper introduces the experience of performance-oriented finnacial compensation in the public hospitals of typical countries. It introduces the setting of performance goals;monitoring and evaluation of financial as-sistance expenditure budget implementation;and provision of funds based on output and task. Problems such as low compensation and based on staffs and beds basis of public hospital financial compensation are analyzed. Finally, the paper provides some enligtenment to improve public financial compensation mechanism: strengthening performance goal management, increasing the scientific level of public hospital budget, implementing budget performance evalua-tion, item and disease cost accounting to specify the compensation way, quota and standard.

Currently, the competent authorities and the financial sector propose that public hospitals should firstly select pilot for key projects, and steadily to expand the implementation scope of financial assistance expenditure budget performance management. By using the example of Tongji Hospital, the current status and problems of budget performance management for public hospital financial assistance expenditure is analyzed, the expenditure budget performance management after received financial assistance is discussed.

By using literature review, expert consultation and investigative method, this paper aims to analyze the progress, system design and implementation for the performance management of financial budget projects in public hospitals. Budget management is still in its initial stage, the management system is imperfect, the index system, in-formation system, and personnel team lag behind expectations. The paper suggests the following measures:theory ho-rizons should actively carry out relevant academic research, the National Health and Family Planning Commission should learn the real state of performance management of pilot financial budget projects in public hospitals and under-stand the progress, highlights, and problems thereof to improve the direction and design of the project performance e-valuation index, provide various scientific and reasonable evaluation index weights, scores, and clear evaluation cri-teria, and thus form a unified budget performance management system framework.

It combed the research progress of public hospital fiscal and taxation policy of international and domestic scholars,summarized the current research,found that the existing research was lagging,scattered,giving priority to qualitative analysis,more confined to the emphasis on increasing financial investment,establishing a link between fiscal subsidies and the results of budget implementation,etc.There was no systematic analysis for the impact of the fiscal and taxation system reform to public hospitals.The reform of public hospitals needed to carry out the research on relevantfiscal and taxation policies,so as to find the problems and come up with policy recommendations on the full implementationof fiscal and taxation system reformrequest for public hospitals.

Ethical factors serve as the foundation of harmonious hospital construction,the inherent requirement of clinical practice,the consistent goal and means of modern hospital management,and the promotion of the traditional management thought as well.The Confucian doctrines of benevolence,uprightness,politeness,wisdom and integrity all have greatly affected and supported the moral management of hospital.

Essentially being a sort of ethical relationship,the physician-patient relationship is gradually turning into a special relationship of exchange and transaction in recent years.Meanwhile,various misunderstandings between physicians and patients increased due to respective factors on both sides,and physician-patient relationship also becomes tenser.Most medical disputes arise from the lack of sincerity and humane care in medical service field,and the over-emphasis of economic benefits.To construct a harmonious physician-patient relationship,we should reform current medical system,rationally protect profits on both sides,perfect related legal rules,strengthen moral education and confirm the ethical demands for physician-patient relationship.

The paper first analyzes the currently existing favorable conditions for capital operation by the hospital, including the structural foundation laid by reform in the property right system and the development of the capital market, the opportunities provided by the inflow of foreign capital and other social capital, the beneficial experience gained from regrouping, and the new channels offered by funds raised by going public. Then it expounds the alternatives between the means of intensional operation and extensional operation and the two models of financial control in capital operation, viz. centralization and decentralization. The paper also presents some policy decisions on investment and fundraising in capital operation, namely, establishing a market-adjusted and diversified fundraising mechanism, improving the mechanism of decision analysis in project investment, and strengthening financial risk management in capital operation.