西方主要國家及世界衛生組織皆視財團法人醫院為公共醫院，臺灣則稱呼為財團法人醫院。財團法人是以財產為基礎而集合成立的法人，主要設立目的為從事公益活動，屬於非營利組織。少數財團法人醫院的董事會將醫院視為自身的私產，財團法人醫院的董事會代表是社會監督管理醫院，若無法有效監督，衛福部應予以解散。且應修正醫療法，強制醫院與私產分離，財團法人醫院的結餘雖可購買股票，但股利、股息應納入醫院收入，不得派任所投資公司的董事或行使投票權，也不得以股東身分介入。
Major western countries and the World Health Organization regard medical foundation as public hospitals, which are also referred to as medical foundation in Taiwan. A legal foundation or juridical person is an entity duly constituted or organized for the hotel’s establishment. Its main purpose is to engage in public interest activities; hence, it is considered a non-profit organization. However, there are some nonprofit hospital board members, who consider the hospitals as their own private property when in fact, they should represent the society in supervising and managing these hospitals. If they are unable to perform their duties effectively, the Ministry of Health and Welfare can have the board of directors dissolved. The Medical Care Act should also be amended, separating ownership of hospitals from that of private properties. Although hospitals’ resources can be used to purchase stocks, stock dividends should be included in the revenue of hospitals. Board members should neither be appointed as directors of companies that they have invested in nor exercise the right to vote. Moreover, they shouldn’t be involved in the business as shareholders.
