The results validate the hypothesis of the Ice River Model,and,indicate that Chinese government is the crucial factor of resuming hospital ownership reform;privatization will be the future of the reform; both legal and institutional factors are the most important supporting factors to state-owned hospital ownership reform and better social insurance system is necessary for that reform.

The trade market of property rights plays the important role in!the reformation of national property rights in the industrial old bases.

This essay has studied the reasons of the misstatement of accounting information and its solutions from the aspect of the system of ownership of state enterprises.