The management of monetary funds of the hospital includes: bank (special) deposit management, cash management, working capital management, current account management, special fund management.
Article 46 Management of bank (special) deposits
1. The hospital bank (special) deposits should strictly abide by the relevant systems of the bank and accept the supervision of the bank.
2. The management of bank (special) deposits in hospitals should be done as follows:
(1) The income and expenditure of bank (special) deposits should be accounted for immediately after obtaining the vouchers and the balance should be settled daily.
(2) Accounting staff should carry out bank (special) deposit reconciliation work in a timely manner, regularly prepare the bank (special) deposit reconciliation table, and timely clearance of outstanding accounts.
(3) Strictly strengthen the management of checks, not to issue blank, void, forward checks, voided checks should be properly stored and disposed of.
(4) not allowed to transfer accounts to outside organizations, individuals, or on behalf of the deposit, cash.
Article 47 Cash Management
1. The hospital income cash to be deposited in the bank on the same day, not allowed to sit. The cash on hand shall not exceed the prescribed limit, and shall not be used to offset cash.
2. Cash must be used in accordance with the provisions of the scope of use. Any expenditure exceeding the limit of cash expenditure, must be transferred through the bank.
Article 48 Management of current account
1. The current account is to be settled funds, the hospital should strengthen the management of current account, and timely handling of debts and liabilities.
2. The receivables should be recovered in a timely manner, and the long-term doubtful accounts recognized as uncollectible should be inventoried, the responsibility should be separated and reported to the competent health department for approval and then written off. Individuals shall not misappropriate public funds.
Article 49 Working Capital Management
1. Working capital is the hospital to maintain normal business activities with a special purpose, can be continuously recycled funds. It mainly includes drugs, materials and settlement working capital.
2. The hospital's working capital by the health, financial sector in accordance with the normal medical business activities to be approved. In addition to the new expansion of hospitals by the financial sector to allocate, the hospital working capital is insufficient, the first by the business development fund to supplement; difficulties, by the financial and health departments in charge of the yearly allocation.
3. Drugs, materials, working capital approved method: generally the highest two quarters of the previous year's actual consumption of drugs, materials as the basis for calculating the amount of daily consumption, and then multiplied by the number of days of reserve calculation. The determination of the number of days of reserve should be calculated based on the interval between the two supplies before and after, plus a certain insurance reserve period.
4. Settlement of the approved working capital: generally based on the previous year's various types of receivables and provisional payments of the average monthly balance, minus various types of advance receipts and provisional deposits of the average monthly balance multiplied by the required turnover period.
Article 50 Management of special funds
1. Special funds refer to the special subsidies allocated by the state, the hospital's internal formation of special funds, as well as other ways of obtaining funds for specific purposes. The management of special funds should follow the "special account storage, earmarked" principle.
2. The management of the following kinds of special funds are:
(1) Special subsidies shall be used in accordance with the purposes stipulated by the competent authorities.
(2) Earmarked funds include general repair and purchase fund, large equipment renewal and maintenance fund, career development fund, welfare fund, staff incentive fund, dean's fund, etc. Each of the above funds shall be withdrawn and earmarked for specific purposes.
(3) Business Development Fund, Welfare Fund, Staff Incentive Fund, the President of the Fund by the hospital's operating balance in accordance with the prescribed percentage of withdrawal, the specific extraction ratio by the local health, financial departments to study the determination.
(4) general repair fund can be based on the operating expenses in recent years, general repair costs accounted for the proportion of operating income to determine the proportion of extraction, mainly for the hospital's small and medium-sized repairs and purchases of funds for the hospital's expenditures, the specific proportion of the withdrawal of the local health, finance departments to determine the study.
(5) large equipment renewal and maintenance fund, from the cost of large-scale inspection and treatment programs have been charged according to the cost of non-salary use of equipment in a certain percentage of the fund. Mainly for the maintenance and renewal of such equipment, the specific extraction ratio by the local health and financial departments to study and determine.
(6) the dean's fund is mainly used for the necessary expenditure on external business transactions.
3. Funds earmarked for teaching and scientific research in hospitals are to be used in accordance with the principle of earmarking for the proper conduct of such work.
4. In order to promote the development of health care, the hospital should actively absorb a variety of social health care investment, and special rational use, give full play to the social benefits of the use of funds.