一、卫生事业财务管理的概念卫生事业单位是社会主义公益性福利事业单位,包括医疗机构、防治防疫机构、妇幼保健机构、药品检验机构、卫生教育机构等。卫生事业(含中医事业,以下同)财务管理,是指利用货币形式规范各级医疗卫生事业单位工作、业务活动过程中的资金运动(资金的筹集、分配、使用、管理等),及其所体现的各种经济关系。卫生事业单位财务管理实行“统一领导,分级管理”的原则。一般分为三个级次进行管理。一级财务管理单位为各级卫生、中医主管部门;二级财务管理单位为各级卫生、中医主管部门的附属单位;三级财务管理 I. The concept of financial management of public health undertakings The public health institution is a socialist welfare public welfare institution, which includes medical institutions, anti-epidemic agencies, maternity and child care institutions, drug inspection agencies, and health education institutions. The health management (including TCM undertakings, the same below) financial management refers to the use of monetary forms to standardize the fund movement (financing, distribution, use, management, etc.) of funds at all levels of medical and health institutions during their work and business activities. Embody the various economic relations. The principle of “unified leadership, hierarchical management” is applied to the financial management of health institutions. It is generally divided into three levels for management. The first-level financial management unit is the competent department of health and traditional Chinese medicine at all levels; the second-level financial management unit is an affiliated unit of the competent departments of health and traditional Chinese medicine at all levels; the third-level financial management