医疗卫生单位的“两个过渡”,即全额管理向差额管理过渡,差额管理向自收自支管理过渡,是医疗卫生单位深化改革,增强自身造血机能的现实选择。财政部门如何抓住有利时机,配合抓好医疗卫生单位的替代财源建设,尽快帮助事业单位实现自收自 The “two transitions” of medical and health units, that is, the transition from total management to balance management, and the transition from balance management to self-recovery and self-support management, are the realistic choices for the medical and health units to deepen reforms and enhance their hematopoietic function. How the finance department seizes favorable opportunities, cooperates with the construction of alternative financial resources for medical and health units, and assists institutions in achieving self-collection as soon as possible.