对实行收支两条线管理模式在医疗卫生机构中的引入,一直以来存在着不同的声音。但事实上,收支两条线制度曾一度被寄予厚望。“收支两条线”的关键节点1987年,“收支两条线”出现在财政部发布的《关于核拨公检法等政法机关办案费用补助两点规定的通知》中。经过发展,1993年,收支两条线制度在中国逐渐清晰完整。这一制度形成后,使适用范围迅速扩张。 The introduction of the two-line management model of income and expenditure in the medical and health institutions has always had a different voice. In fact, the two-tiered system of receipts and payments was once highly anticipated. In 1987, the “two lines of receipts and payments” appeared in the “Circular on Assigning Two Points of Claim for Subsidy for Handling Cases by Public Prosecutors and Law Offices and Other Offices” issued by the Ministry of Finance. After its development, in 1993, the two-point system of receipts and expenditures gradually became clear and complete in China. After the system was formed, the scope of application expanded rapidly.