在我国,卫生事业单位是以治病防疫、保障人民健康为目的,具有公益性、非经营性等属性的社会主义公益事业单位。因此,卫生事业单位的预算管理有别于其它盈利性机构,有着其自身的特点。卫生事业单位预算是指单位以事业发展计划和任务为依据,编制的年度收支计划,它是一年内单位的计划和 In our country, the public health institutions are social welfare public welfare institutions that have the properties of public welfare and non-profit for the purpose of treating diseases and preventing diseases and ensuring the people’s health. Therefore, the budget management of public health institutions is different from other profit-making organizations and has its own characteristics. Health institution budget refers to the unit to business development plans and tasks based on the preparation of the annual income and expenditure plan, which is the unit within a year of planning and