Objectives: Most private hospital medical administrators are not aware of the impacts caused when changing to a Medical Corporation Aggregate (MCA) organization; for example the impact on reporting earnings and income taxes. Differences in financial accounting and income tax regulations between private hospitals and Medical Corporation Aggregates are examined to provide a useful reference for private hospitals. Suggestions to improve the financial accounting system of MCAs for the government unit in charge are also included. Methods: The study examined a variety of data to determine the impacts of changing to an MCA organization. The authors integrated related medical care law, financial accounting and rental practical affairs data, and compared the differences of legal aggregate requirements, capital, accounting foundation, accounting system, financial statement, income tax reporting, reserve surplus, earnings distribution, and loss deduction between private hospitals and Medical Corporation Aggregates. Results: For owners of medium and large scale private hospitals with more than 200 beds with the external capital investment to expand or pay debt, it is better to change to a Medical Corporation Aggregate organization for sustainable management into the next generation., Due to the more relaxed regulations of financial accounting and income tax, and the ability to retain 100% of profits, it is better to stay as a private hospital for low profile management without a sustainable management plan. Conclusions: The health government unit in charge should modify the financial statement guidelines for Medical Corporation Aggregates to dissolve the gap between financial accounting practical affairs and regulations, and add the penalty provision for those who do not follow the Medical Law (line 53) to withdraw 10% for the research and development foundation and 20% for the operating foundation so that the supervision and management of financial accounting in Medical Corporation Aggregate organizations can be enforced.