该文认为,有效地运营和科学管理政府财政和医保部门拨付给公立医院的资金,实现收支平衡,不仅是公立医院价值创造的基本要求,也是在保护利益相关者利益以及合理分配各利益相关者利益的基础上体现公立医院公益性的重要手段。该文基于激励相容视角分析了我国公立医院的资金补偿主体和资金补偿的方式,提出只有在资金补偿和医疗成本控制两方面共同努力,才能构建科学合理、多方联动的公立医院资金补偿机制。 This article argues that the effective operation and scientific management of funds allocated by the government finance and medical insurance departments to public hospitals to achieve the balance of payments is not only the basic requirement for the value creation of public hospitals but also the protection of the interests of stakeholders and the rational distribution of various interests Based on the interests of public hospitals reflect the important means of public welfare. Based on the perspective of incentive compatibility, this paper analyzes the main body of financial compensation and the method of fund compensation in public hospitals in our country. It suggests that only through joint efforts of fund compensation and medical cost control, can we build a scientific and rational multi-party public hospital fund compensation mechanism.