按照《关于城镇医药卫生体制改革的指导意见》精神 ,城镇医疗机构将分为营利性和非营利性两类进行管理 ,一批中小医院极有可能划为营利性医院。笔者就此谈几点想法。一、营利性和非营利性医院的区别国家根据医疗机构的性质、社会功能及其承担的义务 ,将医院分为营利性和非营利 In accordance with the spirit of the Guiding Opinions on the Reform of the Urban Medical and Health System, urban medical institutions will be divided into profitable and non-profitable categories for management. A group of small and medium-sized hospitals are most likely to be classified as for-profit hospitals. The author talks about some ideas. I. Differences between for-profit and non-profit hospitals The country divides hospitals into for-profit and non-profit based on the nature, social functions and obligations of medical institutions.