Medical institutions "separate accounting and separate management of medicine" Interim Measures

I, medical institutions to implement separate accounting and separate management of medicine, the purpose is to regulate medical behavior, and promote medical institutions to treat the disease, rational use of medicines and income structure adjustment, improve the compensation mechanism of medical institutions, reduce the proportion of drug income in the hospital's income, and promote the medical institutions for the masses to provide high-quality, affordable health care services. Second, medical institutions should strictly implement the Hospital Financial System and the Hospital Accounting System, and separately account for medical income and expenditure and drug income and expenditure. Medical institutions should strictly define the nature of the business income on the basis of the business income will be accounted for in the medical income and drug income accounts. The direct costs of medical services and drug distribution shall be included in the medical and drug expenditures respectively. The administrative expenses of medical institutions shall be reasonably amortized into medical costs and drug costs in accordance with the provisions of the system. Expenses shall be strictly controlled in accordance with the relevant provisions, and indiscriminate amortization of expenses and expansion of costs are strictly prohibited. Health administrative departments to strengthen the hospital cost accounting management of inspection and supervision. Third, the medical institutions drug revenue, the implementation of the "approved income, overcollection to pay". In order to control the rapid growth of drug costs, hospitals in the implementation of separate accounting basis for medicine, according to the "Hospital Financial System" and "Hospital Accounting System" requirements for medical institutions, drug revenues to implement the "approved income, overcollections on" approach.

"Approved income, overcollection to pay" the implementation of localized management. Local health administrative departments in conjunction with the same level of the financial sector to provincial municipalities (regions) as a unit, to determine the growth rate of medical institutions and hospitals to approve the growth rate of total drug revenues for the year, municipalities directly under the Central Government by the city directly approved. The total amount of drug revenue shall be determined scientifically on the basis of the changes in drug prices and medical service prices in each region, the level of medical consumption of the population, economic development, the prevalence of diseases, the amount of medical services provided by hospitals, the proportion of drug revenue in the total revenue of hospitals, and the changes in drug revenue per outpatient visit and per inpatient bed day, among other factors. Medical institutions annual drug revenue over the approved total revenue, all to the local health administrative departments, drug overcollection on an annual basis, hospitals of all levels and types shall not be any reason to refuse to pay.

Local health administrative departments in the approved total drug revenue, to give full consideration to the characteristics of specialized hospitals and hospitals of traditional Chinese medicine, to take care of. Fourth, the health administrative department centralized medical institutions drug overcollection of income, the full amount into the social security fund financial account, the implementation of two lines of management of income and expenditure, and shall not be seated. Drugs overcollection of funds surrendered by the health administrative department centralized implementation of project management, mainly for preventive health care, rural health and urban community health.

Collected drug revenue overcollection to be used exclusively for health care, health administrative departments and financial departments to strengthen the management of the surrendered funds, shall not offset and reduce budget allocations, but also shall not change the use of funds, local health, financial sector to develop a specific approach to overcollection and the use of funds in the context of the local situation. Fifth, the implementation of medical institutions, separate accounting for medicine, separate management, is a very strong policy affairs, health administrative departments at all levels and medical institutions to seriously study the relevant management measures, to establish a set of perfect management methods and systems, and effectively strengthen the management, to ensure that the implementation of the process does not affect the health care business and the health care cause of the healthy development.

Medical institutions to implement the drug revenue "approved income, overcollection to pay" interim measures from 1999 in the county and above the implementation of medical institutions. Local health and finance departments to seize the time to formulate the implementation of the rules and methods, and as soon as possible to organize the implementation. In the process of implementation, any problems reflected to us in a timely manner.

Ministry of Health

Ministry of Finance

November 15, 1999