在我国公立医院的改革中,依然存在着补偿机制不足的现状,这是导致人们医疗总费用并没有明显下降的原因之一。因此,亟需建立与创新一种公立医院补偿机制。该文提出了建立利润中心的方式以补偿公立医院在改革过程中损益的观点,以实现有效降低人们就医的医疗总费用,减轻就医者经济负担、减轻政府财政压力和实现公立医院改革的总目标。 In the reform of public hospitals in our country, there is still a shortage of compensation mechanism, which is one of the reasons that people’s total medical costs have not dropped significantly. Therefore, it is urgent to establish and innovate a public hospital compensation mechanism. This paper proposes a way to set up a profit center to compensate public hospitals in the reform process of profit and loss point of view in order to effectively reduce the total medical costs of people seeking medical treatment to reduce the economic burden on the doctor, reduce government financial pressure and achieve the overall goal of public hospital reform .