专项资金是为完成特定工作任务而安排的具有专项用途的资金。其来源:一是国家财政,二是地方政府配套,三是单位自筹。其特点:一是来源具有特定性,二是用于特定的事项,三是单独核算。医疗卫生机构的专项资金是为发展各级各类医疗事业和为完成公共卫生事业服务社会而投入的各类有专门用途的资金。近年来,随着“医改”的不断深入,国家对公共卫生事业加大了投入力度,各类专项资金明显增多,其资金规模大、影响范围广,对其拨付、使用、管理及监督均有严格要求。因此,规范医疗卫生专项资金的核算,加强其管理,提高专项资金的使 Special funds are funds earmarked for special work tasks. Its sources: First, national finance, second, supporting local governments, and third, self-raising by units. Its characteristics: First, the source is specific, the second is for specific issues, and the third is for individual accounting. The special funds of the medical and health institutions are all kinds of funds for special purposes for the development of various types of medical services at all levels and for the completion of public health services to serve the society. In recent years, with the continuous deepening of medical reforms, the state has increased its investment in public health undertakings, and all types of special funds have increased significantly. The scale of its funds is large and the scope of influence is wide. It is appropriate for its allocation, use, management, and supervision. All have strict requirements. Therefore, standardize the accounting of special medical and health funds, strengthen their management, and increase the use of special funds.