一、不能将医院预算等同于以往的事业单位预算。以往的事业单位预算一般只反映财政拨款及其支出，单位自己组织的收入及其支出作为预算外资金进行管理，可在预算中反映。现行的医院预算要求将医院所有的收入和支出全部纳入预算管理，以收抵支，统筹兼顾，建立一个全面反映医院 I. The hospital budget cannot be equated with the previous institutional budget. In the past, the budget of public institutions generally only reflected financial appropriations and their expenditures. The income of organizations and their expenditures were managed as extra-budgetary funds and could be reflected in the budget. The current hospital budget requires all the hospital’s income and expenditures to be fully included in the budget management, so as to reach the balance, take care of the overall situation and establish a comprehensive reflection of the hospital.