Purpose: This study was conducted to examine the factors associated with medical profit per bed related job satisfaction and patients satisfaction in public hospitals. Method: A cross-sectional survey was conducted through staff and patients in 39 hospitals (34 local province hospitals, and 5 red-cross hospitals) from September to October in 2011. A questionnaire was designed to collect information on job satisfaction, inpatients and outpatients satisfaction. The data of medical profit per bed was collected in 2011 annual financial reports from each 39 hospitals. Finally, data from 5,521 staff, 1,730 in-patients and 1,730 out-patients were analyzed. Multiple logistic regression analysis was performed to determine factors associated with medical profit per bed related job satisfaction and patients satisfaction in public hospitals. Results: The medical profit was positively correlated with job satisfaction of staff. As the results of multiple logistic regression, the significant variables of medical profit per bed, were communication satisfaction of staff(OR=0.48, 95% CI=0.25-0.91), hospital environment satisfaction of in-patients(OR=1.53, 95% CI=1.05-2.22). Conclusion: The satisfaction of patient and staff were significantly effect to medical profit in public hospitals. The Government and administrators have make an effort to improve satisfaction of staff and patients in public hospitals.