Objective: To analyze the budget and final account deviation of Wuhan Health Department from 2014 to 2021，and provide policy suggestions for controlling the budget and final account deviation. Methods: Statistical analysis was carried out using the national data of the National Bureau of Statistics from 2014 to 2021，the budget and final account disclosure data of the Wuhan Health Department and other departments，and the deviation of the financial allocation budget and final account of the Health Department were analyzed through the comparison. Results: The deviation degree of the budget and final accounts of the health department in Wuhan gradually reduced; the budget preparation precision of Wuhan health units needs to be improved; the project funds such as local government debt and superior transfer payment funds are not included in the budget at the beginning of the year，which is the main reason for the large deviation of the health budget and final accounts in Wuhan. Conclusion: It needs to continuously exert the supervision function of performance appraisal on budget; improve the comprehensive budget management system and the superior transfer payment system.