Objective:The aim of this paper intends to reveal the problem of taxation policies suitable for public hospitals and private hospitals so as to provide policy support for guiding the healthy development of public hospitals and private hospitals too. Methods:To achieve the objective of this study, a comparative analysis, and a descriptive analysis were used in comparing the taxable income and taxation policies suitable for public hospitals and private hos-pitals. Results:The findings of the present study show some of the key problems facing the taxation policies in public hospitals and private hospitals which include incomplete linked system of enterprise income tax, business tax changing value added tax pilot, difficult to guide practice;destroying the tax fair principle on account of it regarded the hospi-tal nature as identified conditions of tax payment or dispense tax; high tax hindered private hospital competitiveness and developing power;and financial opaque, absence of supervision, preferential taxation policy hard to implement. Conclusion:As per the analysis of this study, it is needed to define the hospital value added tax taxable items and its accounting system;to determine whether to pay the value-added tax and enterprise income tax according to the nature of hospital medical service project; and establish the disclosure system of hospital financial information, strengthen the transparency on income, expenditure and tax.

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.

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.

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.

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.

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.

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.

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.

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.