Balance allocation: balance allocation institutions bear part of the financial burden according to the proportion of the difference, which is included in the budget by the finance; The rest shall be paid by the unit before tax. The personnel funds of balance allocation units are allocated by the state finance, and other expenses are raised by themselves.

Full funding: Full funding institutions, also known as full funding institutions, are institutions with full budget management, and all their business expenses are funded by the state budget. This form of management is generally applicable to institutions with no income or unstable income.

The difference between balance distribution and full appropriation is as follows:

1, with different meanings: full allocation means that all the required business funds are allocated by the state budget, and balance allocation means that the state and units will jointly bear the difference;

2. Different stability: Compared with balance distribution, full distribution is relatively stable. However, the probability of balance distribution change is very high, and there are still many uncertain factors;

3. Different categories: the main institutions that implement full funding are public libraries, cultural centers, public schools, central party schools, archives, etc. And the institutions in the balanced allocation include hospitals and state-owned enterprise industry departments.