If there is any balance at the end of the year, it will be transferred to the cause fund. If the balance of special financial subsidies is used by the unit, foreign investment can form a business fund and be transferred to the business fund. If the hospital has revenue and expenditure losses, it will be made up by public funds (borrowing from public funds and lending from income balances). In order to develop hospital business, it can also be recorded in the expenditure account first, and then transferred to the business fund development unit business. Operating expenses can also be used to make up for losses or not.

Special funds refer to the funds allocated by the competent department and extracted in proportion for special purposes. The extraction of special funds is generally transferred to related expenses first. The special fund shall be drawn according to the specified proportion. Medical expenses are also included. Then transfer to the special fund.