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.

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.

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.

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.

From its motivator function of salary system,hospital managers can transform salary into incentive factors to promote hospital's strategy and core value.The author suggests that single-faceted pursuit for economic benefits should be avoided in hospital performance management.Under the precondition of patient-centered and quality-cored medical service,the new way of bonus allocation integrated medical quality,cost consumption,workload and management indicators to inspire medical staff and promote hospital management and development.

An effective hospital performance appraisal system is still unavailable in China,which results in low efficiency of hospital operation to some degree.It is of great significance to carry out hospital performance appraisal for perfecting hospital performance appraisal system and promoting the efficiency of hospita1 management.Some issues should be bared in mind during the establishment of hospital performance appraisal system as follows.Single-faceted pursuit of economic benefits should be avoided.Combination of external hospital appraisal system and internal hospital appraisal system,and the overall application of performance appraisal in performance management should be stressed.It is also suggested to establish a three-leveled performance appraisal system including hospital level,department level and post level appraisal systems.We also argue that attention should be given to the selection of comprehensive appraisal methods,continuous mutual communication on performance,and timely adjustment.