The difference between full-time institutions and differential institutions: 1. The two institutions have different meanings: full-time institutions are also called full-time institutions and full-time budget management institutions. It is a form of management, and all the required operational funds are allocated by the state budget. The difference between institutions, according to the proportion of the difference, shall be borne by the financial budget; The part borne by the unit is paid by the unit before tax, such as the hospital. 2. They are different in stability: for full-caliber institutions, they are relatively stable, based on the regulation with the state, so they have certain stability; However, there is a great possibility and uncertainty of the change of the different institutions, which also affects the stability of the work. 3. The scope of the two is different: different institutions include hospitals and other units with income and government social functions; Self-supporting management institutions are mainly the industry authorities of some former state-owned enterprises; Fully funded institutions mainly include libraries, cultural centers, public schools at all levels, party schools, archives, cultural centers, forest protection management institutions under the Agricultural Bureau, animal disease control centers, and urban maintenance management under the Urban Construction Bureau, such as the Garden Department.

Legal basis:

Financial Rules of Public Institutions issued by the Ministry of Finance

Article 3 The basic principles of financial management of public institutions are as follows: implementing relevant national laws, regulations and financial rules and regulations; Adhere to the policy of running enterprises with diligence and thrift; Correctly handle the relationship between the needs of career development and the supply of funds, the relationship between social benefits and economic benefits, and the relationship between the interests of the state, units and individuals.

Article 4 The main tasks of financial management of public institutions are: to formulate the unit budget reasonably, strictly implement the budget, compile the final accounts of the unit completely and accurately, and truly reflect the financial situation of the unit; Organize income according to law and strive to save expenses; Establish and improve the financial system, strengthen economic accounting, implement performance evaluation, and improve the efficiency of fund use; Strengthen asset management, rationally allocate and effectively use assets to prevent asset loss; Strengthen financial control and supervision of economic activities of units to prevent financial risks.

Article 5 The financial activities of a public institution shall be managed by the financial department of the public institution under the leadership of the person in charge of the public institution.