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.

Based on the comparison of financial information disclosure among public hospitals,enterprises,government and non-profit organizations,it proposed to establish a system framework on public hospitals financial information disclosure framework combined with the guidance of urban public hospital comprehensive reform pilot,including information published main body,object,scope,contents,method,time,form,quality assurance and violations.

Financial information disclosure was the weak link in public hospitals information disclosure,information provided to outside by hospitals was priority to basic medical information,opaque finance will hinder the reform and benign development of public hospitals.It analyzed the impact on operation management,transparency,and compensation of public hospitals financial information disclosure.It pointed out that published financial information can promote public hospitals' internal control,strenghthen financial work well informed and participation by all staffs,reinforce the external supervision of public hospitals with hardening budget and cost constraints.

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 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.

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.

Constructing a harmonious hospital shares an important role in constructing a harmonious socialist society.Ethical factors are not only the foundation of constructing a harmonious hospital,but also the inherent requirement of clinical practice as well as the consistent goal and means of modern hospital management.Construction of a harmonious hospital in the new situation should embark from the hospital connotation construction,develop a top-grade group of medical staff,build up a transparent charging system,construct a graceful medical environment,search society public opinion support for strengthening mutual communication between doctors and patients,and reconstruct mutual trust between doctors and patients.

The Chinese public hospitals,obviously known from their name,should be national property.However,the current operational behaviors of public hospitals are quite mercantilistic.As far as the approach to the reform and development of public hospitals is concerned,neither should the approach be purely based on public welfare nor the market itself.Instead,a certain degree of marketization on the basis of public welfare together with the integration of public mechanism and market mechanism should be advocated.