浅议卫生事业单位预算外资金审计谢金月，王雪竹随着我国社会主义市场经济体制的建立，卫生事业单位的预算外资金有了很大增长。对发展卫生事业，促进国民经济和社会发展，发挥了积极作用。但是，由于管理制度不健全，财经纪律松弛，预算外资金的管理和使用方面也存在不少... Preliminary Discussion on Audit of Extrabudgetary Funds of Health Institutions Xie Jinyue, Wang Xuezhu With the establishment of China’s socialist market economic system, the extra-budgetary funds of public health institutions have greatly increased. It has played an active role in developing health undertakings and promoting national economy and social development. However, due to the imperfect management system and loose financial and economic discipline, there are also many aspects of the management and use of extra-budgetary funds.