卫生事业单位当前存在改革难点,其中一个难点就是单位的收支问题,事业单位受到工作内容的限制,所以不能够完全实现市场化这种经营方式,因此在财务管理当中就表现出非常明显的支出和收入的不平衡这种矛盾,支出没有计划、经费混乱、计划难以全面实施等相关问题都是普遍存在于整个卫生事业当中的财务管理过程中。对于这些问题我们采取了收支两条线的管理措施。但是在实行收支两条线的管理过程当中,也遇到了很多非常复杂的问题,本文就对收支两条线的管理当中的方法、效果、出现的问题等进行了分析与研究。 Currently, there are some difficulties in the reform of health institutions. One of the difficulties is the problem of income and expenditure of units. Institutions are limited by the contents of their work, so they can not fully realize the mode of operation of marketization. Therefore, they have shown obvious costs in their financial management And income imbalances such conflicts, spending without plans, chaos of funding, the plan is difficult to fully implement the relevant issues are common in the health care industry among the financial management process. For these problems we have taken two measures of revenue and expenditure management. However, during the process of managing the two lines of income and expenditure, many complicated problems have also been encountered. This paper analyzes and studies the methods, effects and problems in the management of the two lines of income and expenditure.