Abstract:Objective: investigate and evaluate the status of financial information disclosure in public hospitals. Methods: take the method of policy analysis, descriptive statistics, consult the relevant policy and the hospital website of 200 countries for public hospital reform pilot cities,sum up the change trend and implementation status of public hospital financial information disclosure regulation policy from 2006 to 2017 . Results: There are obvious differences in public financial information in public hospitals from various regions, only 130 hospitals (65%) disclosed financial information in the website, the goal of " hospitals in comprehensive reform of all urban public hospitals should disclose financial information to the public at the end of 2016 " is not fully achieved, the standardization and comparison of financial information is not high . Conclusion: In order to achieve the goal of "opening the financial information disclosure system to all public hospitals and all regions in China at the end of 2018", the following recommendations are presented:integrating the existing documents, combining the beneficial practices in pilot cities, unified public hospital financial disclosure guidelines and perfect supporting measures for policy implementation