我国的医疗机构分为营利性和非营利性两类，营利性医疗机构是由社会资金投资，即非政府举办的；非营利性医疗机构是由政府举办的，属于社会公益性质。我们讨论医疗服务价格改革和药品价格改革问题，其实质是医疗机构补偿问题。一、补偿医疗机构成本的价格政策和财政补助政策目 China’s medical institutions are divided into two categories: profit-making and non-profit. For-profit medical institutions are funded by social funds, which are organized by non-government organizations. Non-profit medical institutions are organized by the government and are of public welfare nature. We discuss the issue of medical service price reform and drug price reform. The essence of this is medical institutions’ compensation. I. Price policies and financial assistance policies to compensate medical institutions’ costs