The financial report of the hospital includes two parts:
1) Accounting statement.
"Hospital Accounting System" stipulates:
Hospitals report accounting statements to the outside world are "balance sheet", "income and expenditure summary", "medical income and expenditure detailed table
The hospital's "Statement of Fundamental Facts" is reported along with the above accounting statements. Among them, "balance sheet", "summary of income and expenditure", "statement of changes in funds" as the main statement, "medical income and expenditure schedule The "Balance Sheet", "Summary of Income and Expenditures" and "Statement of Fund Changes" are the main statements, while the "Medical Income and Expenditures Statement", "Pharmaceutical Income and Expenditures Statement" and "Statement of Basic Information" are the auxiliary statements. They reflect the financial situation of the hospital from different sides, forming a hospital statement system. Hospitals can also be based on their own needs, the provisions of some internal statements to meet the hospital to strengthen management, to carry out revenue and expenditure, the need for departmental accounting.
②Financial statement.
Financial statement is to help users understand the statement of the hospital's financial position and financial results, the written information provided. The main description of the hospital's operations, balances and their distribution, fund increases, decreases and turnover, changes in various property and materials
Statements are generally submitted to the Department of Health and Finance.
Other information has been sent to the mailbox.
The Hospital Accounting System and the Hospital Financial System are for non-profit medical organizations.
Hospital accounting is on an accrual basis.
The elements of hospital accounting include assets, liabilities, net assets, revenues, and expenses.
Names and Numbers of Accounting Accounts
Serial Number Number Name
I. Asset Classes
1 1001 Cash on Hand
2 1002 Bank Deposits
3 1003 Zero-Balance Accounts Used for Funds
4 1004 Other Monetary Funds
5 1101 Short-Term Investments
6 1201 Fiscal refundable amount
120101 Fiscal direct payment
120102 Fiscal authorized payment
7 1211 Medical receivables from in-hospital patients
8 1212 Medical receivables
9 1215 Other accounts receivable
10 1221 Bad debt provision
11 1231 Prepayments
12 1301 Inventories
13 1302 Materials in Process
14 1401 Amortized Expenses
15 1501 Long-Term Investments
150101 Equity Investments
150102 Debt Investments
16 1601 Fixed assets
17 1602 Accumulated depreciation
18 1611 Construction in progress
19 1621 Liquidation of fixed assets
20 1701 Intangible assets
21 1702 Accumulated amortization
22 1801 Long-term amortization
23 1901 Profit or loss of property to be disposed of
II. Liabilities
24 2001 Short-term borrowings
25 2101 Contributions payable
26 2201 Notes payable
27 2202 Accounts payable
28 2203 Medical receipts in advance
29 2204 Employee compensation in advance
30 2205 Benefits payable
31 2206 Social security payable
32 2207 Taxes payable
33 2209 Other payables
34 2301 Withholding expenses
35 2401 Long-term loans
36 2402 Long-term accounts payable
III. Net asset class
p>37 3001 Business Fund
38 3101 Specialized Fund
39 3201 Funds to be offset
320101 Funds to be offset from the financial fund
320102 Funds to be offset from the science and education project fund
40 3301 Carryover of financial subsidies (balance)
41 3302 Carryover of science and education projects (balance)
42 3401 Current Balance
43 3501 Balance Distribution
4. Income Categories
44 4001 Medical Income
400101 Outpatient Income
400102 Inpatient Income
45 4101 Financial Assistance Income
410101 Basic Expenditure
410102 Project Expenditure
46 4201 Income from Science and Technology Programs
47 4301 Other Income
V. Expenses
48 5001 Cost of Medical Services
5101 Expenditure of Financial Assistance for Projects
50 5201 Expenditure of Science and Technology Programs
51 5301 Expenditure of Medical Services
5201 Expenditure of Medical Services
5301 Expenditure of Medical Services
51 5301 Administrative Expenses
52 5302 Other Expenses