Approved hospital differential budget subsidies, based on the number of beds, outpatient workload, and combined with the teaching, research tasks to determine the use of "financial subsidies linked to the task, a certain year" approach.
Differential budgetary subsidies are budgeted in a lump-sum approach.
Specialized subsidies are mainly large equipment purchases and large-scale repair subsidies. Approved hospital special subsidies to hospital development needs and financial resources may be special arrangements, earmarked, the implementation of special funds tracking feedback responsibility system, not included in the budget envelope. Article hospitals to accept the higher-ups and other units entrusted by the work of the task, by the higher unit or entrusted by the unit allocated to other special funds (such as thematic research funds, seismic reinforcement, etc.), to be earmarked, not allowed to hospitals and budget allocations or other special funds, special funds, each other crowded, misappropriated. According to the principle of "receiving before spending and keeping expenditure within the limits of revenues", the income and expenditure should be balanced and no deficit should be incurred. In addition to the higher authorities or entrusted units require the return of the balance of the special funds, after the completion of the task of the balance of the special funds can be independently arranged by the hospital for the development of the cause. Article 4 hospitals to carry out medical services, to ensure the normal conduct of business work, the need to correctly approve a certain amount of working capital, mainly including: low value consumables working capital, drug working capital, health materials working capital, other materials working capital, settlement working capital.
1. Approved working capital for drugs:
The reserve period for drugs and materials is generally not more than three months.
The daily consumption of drugs shall be calculated on the basis of the actual amount of drugs consumed in the highest two quarters of the previous year (except in special cases).
Calculation formula:
Pharmaceuticals working capital = the average daily consumption of the previous year's pharmaceuticals quota × the number of days of the planned reserve × (1 + the planned annual increase or decrease in the rate of the medical task %)
Low-value consumables, sanitary materials, and other materials working capital approved the same way as pharmaceuticals.
2. Approval of the settlement working capital:
The approved amount of the settlement working capital is generally based on the previous year's average monthly balance of various types of receivables and provisional payments, minus the average monthly balance of various types of advance receipts and provisional deposits approved. According to the national requirements for the management of the settlement fund, the transaction should be settled in a timely manner, so the settlement working capital quota must be reasonable.
The hospitals calculated the amount of working capital according to the above approach, the competent unit for approval, in addition to new construction, expansion of hospitals by the financial sector, the hospital working capital is insufficient first by the Business Development Fund to supplement the difficulties by the financial and supervisory departments to add discretionary.
Working capital is generally unchanged after approval, adjust the working capital quota should be applied for procedures, reported to the competent unit for approval before adjustment. Article V in accordance with the spirit of the State Council issued [1989] No. 10 document, the conditions of the unit and medical and health personnel in the completion of normal medical and work tasks, and adhere to the premise of the social benefits in the first place, you can engage in paid amateur services. The income from amateur medical services of medical and health personnel is managed centrally by the financial department, and the amount of income is included in the medical income a amateur medical service income account. The income from amateur medical services (excluding income from medicines), after deducting the costs of consumption of various materials and substances and appropriate depreciation of instruments and equipment, is treated as a personal honorarium to be drawn as an allowance for amateur medical services, which is charged to the Medical Expenses - Subsidized Salaries - Allowance for Amateur Medical Services and transferred to the Specialized Fund - Contribution to the Income from Amateur Medical Services. service income commission.
Accounting for income from amateur medical services must be factual, not false or set aside a certain percentage of normal medical income as income from amateur medical services, and not allowed to sit on the money. Amateur medical service income, must accept the financial, audit department inspection and supervision. Article VI in accordance with the "Hospital Accounting System (for trial implementation)", the hospitals of the general repair and purchase fund, to the monthly operating income of 10-15% of the proportion of the large equipment renewal and maintenance fund, to the monthly medical income of 10-12% of the proportion of the fund.
The withdrawal of the two funds in the relevant accounts, after the charge, transferred to the special fund. Article VII of the hospital's operating balance of income and expenditure, is the operating income plus the difference between the budget allocation, minus operating expenses and deduct the current year's patient arrears balance. Strictly prevent the use of compression of normal operating expenditures or under-expenditure of general repair and purchase funds and large equipment renewal and maintenance fees to increase the balance, expanding the welfare fund, employee incentive fund, the amount of withdrawal of the dean's fund. In addition, in accordance with the provisions of the financial system and accounting system, the balance of the following items can not be taken as the balance of operating income and expenditure:
1. large-scale repairs, large-scale purchases, thematic scientific research costs, seismic reinforcement payments and other special funds balance;
2. fixed assets have a price transfer or change in value of the income;
3. Clearance of inventory, belonging to the previous year has been expensed out of the account of the number of property in the books.
The number of items in the inventory that have been expensed in previous years.
Operational income and expenditure balance, should be in accordance with the provisions of the Business Development Fund, Employee Welfare Fund, Incentive Fund and Dean's Fund. Distribution ratio is: 40-50% of the business development fund, employee welfare fund 20-24%, 25-30% of the incentive fund, the president of the fund 1-3%. Article VIII of the hospital's special fund should be based on the first to withdraw and then use, the amount of money, special account storage, the principle of earmarking, and in accordance with the provisions of the scope of expenditure and standards.
Specialized funds include:
1. general repair and purchase fund: its sources are in accordance with the prescribed proportion of general repair and purchase fees, fixed assets, income, rent income. Mainly used for the hospital's small and medium-sized repair and purchase of funds for expenditure;
2. Large equipment renewal and maintenance fund: for the hospital's large equipment renewal and maintenance;
3. Business Development Fund: mainly used for the development of the cause of the expansion of services must be repaired, purchased and supplemented by the working capital of the project;
4. Collective Welfare Fund: mainly used for the improvement of the working conditions of the staff, Living conditions, welfare facilities, public medical overspending and the distribution of state regulations from this fund to pay individual subsidies, but can not be used to increase personnel, raise wages and benefits and do not comply with state regulations of the expenditure;
5. Employee Incentive Fund: used for the distribution of individual and collective bonuses and bonuses paid by the tax;
6. Dean's Fund: mainly used for the necessary external transactions and other expenditures. The President's Fund: mainly used for necessary external transactions and other expenditures. The use of this fund must be in line with the General Office of the Central Committee, the General Office of the State Council on the domestic official activities are strictly prohibited to use public funds for banquets and related working meals, and are not allowed to be used in violation of the financial, financial rules and regulations of the expenditure.