| The current hospital financing channels has three main sources:first, the government’s financial subsidies; second, the drug profits; third, medical services revenue. With the national financial situation and the change of hospital distribution relationship, the three channels of hospital financing are undergoing profound changes:first, the government financial compensation is shrinking; second, the compensation price difference of drug sales is huge, the cost is gradually improved; third, the medical service charges are constrained by the policy, social, and residents of tolerance. At the same time, the large equipment inspection fees continue to decline, and medical income growth is limited. The three aspect of the situation makes the hospital’s internal funding sources of serious shortage, but also shows the inherent defects of the hospital financing mechanism.The new health care reform program clearly defined the focus of the added government health investment to support public health, rural health, urban community health and basic medical security. These shows that the government investment in public hospitals will not increase or not significantly increase the hospital income structure of the low financial subsidies, over reliance on business income will not be a fundamental change in the situation, In a long period of time, the hospital will be faced with the problem of how to accumulate capital and seek development.Compared with abroad, most of the public hospitals in our country to the capital operation almost did not know too much, also not good at capital operation. From the developing trend of modern society and economy, capital operation has great realistic significance to the development of the hospital, the hospital financing mechanism innovation is an important part of the hospital reform and development.Therefore, this paper intends to use the basic theory and methods of economics and financial accounting, combined with theoretical and empirical analysis, qualitative and quantitative analysis, combined with the impact of new medical reform policy on public hospital financing, taking the Sir Run Run Shaw Hospital as the object of study, and to study the status quo of public hospitals, and explore the financing reform model with reference value. |