In this paper, I am going to clarify the relevance between the form of organization, the internal environment and the management methods of all hospitals (except government hospitals) and the financial performance and the non-financial performance. The purpose is following three. (1)Show clearly what kind of factor has had influence to the financial performance and the non-financial performance of all hospitals. (2)Analyze about the correlation between the medical cost return rate which is financial-performance index, and the hospital days and the hospital bed occupancy rate which are non-financial-performance indices, and the correlation between hospital days and a hospital bed occupancy rate. (3)Show clearly which factor has more important influence in eight factors.