In recent years, in situations of limited medical resources, the competition in all the medical industry heated up, so hospitals have to regard cost leadership as a role model. The hospital industries were forced to transform their operating style gradually into corporate profits-based guidance, hoping to improve business performance. In this study, published by the Department of Health, 36 financial statements of financial performance of non-profit proprietary hospitals were use to find out the important financial ratios of each factors when affecting non-profit proprietary hospitals' financial performance, and applied factor analysis to identity the important financial indicators of each dimension and established a evaluation model of performance for comparison, afterwards, correlation analysis was used to analysis the differences of financial performance between different types of hospitals. The financial empirical results: The investment performances of enterprise type hospital are better than the others. Both of the liability and social service results of religion type hospitals are better than the others. In donation, research and development aspects, large scale hospitals are better than the others.