Article 16 of the hospital is a differential budget management unit. The state of the hospital to implement "full management, differential (fixed, fixed) subsidies, overspending not to make up for the balance to be retained" of the budget management methods. The hospital's income and expenditure are included in the budget management.
Article XVII of the principles of hospital budgeting
1. The hospital budget is an integral part of the national budget. The hospital prepares the hospital budget in accordance with the relevant guidelines and policies of the state, in accordance with the business plan targets and tasks issued by the competent departments, and in the principle of balancing income and expenditure.
2. Hospitals in the preparation of the budget, the income budget with reference to the previous year's budget implementation and the forecast of the budget year. Expenditure budget to people out, to properly handle the relationship between the need and the possibility of prioritizing the limited funds to the most needy places.
3. To adhere to the principle of hard work and thrift, open source and cut costs, increase revenue and expenditure, tap the internal potential, and strive to improve the effectiveness of the use of funds.
Article XVIII of the hospital budget preparation procedures
1. Hospital budget preparation, to take the leadership, accounting department, business sector combined approach. Generally first by the accounting department according to the annual business plan, the work task, put forward proposals for budget targets, and then by the competent departments to issue budget targets, the hospital in accordance with the requirements of the higher level on the preparation of the budget, the formulation of the annual budget of the hospital, by the dean in charge or the chief accountant review and by the hospital council deliberated and passed, reported to the competent departments for approval by the accounting department for implementation of the unified control.
2. hospital budget in the implementation process, due to the impact of objective factors, the budget changes, by the accounting department on the basis of careful accounting, timely adjustments to the budget and financial income and expenditure plan of the views of the dean in charge or the chief accountant review, by the Board of Directors of the hospital, reported to the competent authorities for approval.
3. The hospital budgeting subjects, according to the hospital accounting system of income and expenditure subjects. For large-scale repairs and acquisitions of the subject, should be accompanied by a detailed list of items, and a brief explanation of the reasons.
Article 19 of the hospital revenue budgeting
Hospital revenue budgeting should be prepared with reference to the actual level of income in the previous year, combined with the budget year, the hospital's business development and work task plan, as well as medical charges and other factors to determine the main contents of the following:
1. Medical income
(1) outpatient income. Based on the number of planned outpatient visits for the year, calculated at the level of planned charges per outpatient visit (excluding drug charges).
(2) Inpatient revenue. Based on the planned number of bed occupancy days for the year, calculated at the planned fee level per bed day (excluding drug fees).
(3) Other medical service revenue.
2. Drug revenue. Based on the actual level of income per outpatient visit and per occupied bed day of drug charges in the previous year, combined with the factors of workload plan changes in the budget year.
3. Formulation revenue. Shall be calculated based on the hospital's budget year formulation production plan.
4. Other income, including ambulance income, refresher training income, scrap realization income, compensation income and other project income. Budgeting should refer to the previous year's actual situation, and calculated according to the budget year relevant factors.
5. Differential budget subsidy. Prepared in accordance with the budgetary subsidy targets approved by the competent authorities.
6. Specialized grants. Including wood repair, large purchases and clean up the arrears fund and other special grants. Prepared in accordance with the budget indicators issued by the higher and related departments.
Article 20 of the hospital expenditure budget
The hospital's expenditure budget should be based on the spirit of both the need to ensure that the medical business activities, but also reasonable savings in the spirit of the budget year, according to the budget year business development plan, the work task, the staffing level, the relevant expenses of the fixed standard and supply of material supply plans and price changes and other factors to calculate the preparation of the situation. Contents include:
1. wages. Including state and collective personnel wages. Calculated on the basis of the average number of employees in the budget year and the average level of wages at the end of the previous year, and in accordance with the State's adjustment of wage factors.
2. Subsidized wages. Calculated on the basis of the number of hospital employees in the budget year and the average level of expenditure in the previous year and the relevant fixed standards.
3. Employee welfare expenses. Calculated according to the number of hospital employees in the budget year, according to the national expenditure standards and withdrawal amount and relevant factors.
4. Retiree expenses. Calculated according to the number of hospital retirees in the budget year and the relevant national expenditure standards.
5. Official expenses. Calculated according to the average number of hospital employees in the budget year and the actual level of per capita expenditure in the previous year and the development of business in the budget year, in accordance with certain fixed standards.
6. Drug expenses. It is reasonably calculated according to the budget of drug income and the drug markup rate stipulated by the state in the budget year, with reference to the actual drug markup rate or drug differential rate in the previous year.
7. Preparation raw materials, calculated according to the budget year preparation production plan.
8. Health material costs. On the basis of the actual workload and the actual number of expenditures in the previous year, calculated according to the workload plan for the budget year and related factors.
9. Other materials. Calculated on the basis of the previous year's performance and the budget year's plan.
10. Low-value consumables. Calculated on the basis of the previous year's performance and the budget year's operational workload plan and the relevant quota standards.
11. Operating expenses. On the basis of the actual expenditures of the previous year, and in accordance with the operational workload plan for the budget year, reasonable calculation.
12. General repair and acquisition costs. Extracted in proportion to the operating income, the extraction ratio is determined by the local self.
13. Large equipment renewal and maintenance costs. According to a certain percentage of the original value of fixed assets, from that part of the revenue (referring to the cost of non-salary charges according to the use of equipment), the extraction ratio is determined by the localities.
14. Rental fees. Calculated with reference to the previous year's performance and the actual needs of the budget year.
15. Other expenses. Prepared with reference to the actual expenditure of the previous year and the relevant factors of the budget year.
16. Differential budget subsidy. Prepared with reference to the actual expenditure of the previous year and relevant factors of the budget year.
17. Specialized subsidy expenditures. Including major repairs, major purchases, clearing arrears and other special grants. Prepared in accordance with the budget targets issued by the higher levels.
Article 21 of the special fund income and expenditure budgeting. The hospital's special funds include general repair and purchase fund, large equipment renewal and maintenance fund, career development fund, welfare fund, employee incentive fund; dean's fund. Should be in accordance with the relevant provisions, according to the proportion of withdrawal, amount and special purpose budgeting.
Article 22 supplies program. According to the needs of the normal conduct of medical business, in line with the principle of thrift and frugality, by the hospital's functional departments in accordance with the budget control indicators, the rational arrangement of procurement plans, the preparation of phased use of funds plan, submitted to the accounting department to review and arrange for the expenditure budget.
Article 23 The preparation of the annual accounts of the hospital. The hospital shall prepare the annual final accounts carefully, timely and accurately in accordance with the following requirements.
1. To seriously summarize the hospital's budgetary arrangements and implementation, financial management and the effect of the use of funds and other aspects of the lessons learned, and systematically organize and analyze the financial and accounting basis of information.
2. Hospitals in the preparation of financial accounts, must do the following basic work:
(1) hospitals in the end of the year, should do a good job with the depositary bank account, and take the initiative to check with the competent authorities of the amount of funds allocated to achieve no weight and no omission.
(2) seriously do a good job of inventory of property and materials, fixed assets, low-value consumables, inventory of medicines, health materials, other materials, and special materials inventory, so that the account is consistent with the real; timely clean up of all kinds of current accounts; according to the principle of the accrual system, to do a good job of pre-final accounting accounting, adjustment work; the cash on hand should be inventoried, to check, to ensure that the account is consistent.
(3) the annual accounts, must be clear channels of funds, to achieve complete statements, complete and accurate, consistent with the statement of accounts, table consistent with the table, with a detailed explanation of the final accounts.
(4) The annual accounts are signed by the dean, the chief accountant and the person in charge of finance and accounting in a timely manner to the competent authorities.
Article 24 Calculation and distribution of year-end balance. Hospital year-end balance includes the balance of business income and expenditure and special income and expenditure balance. Hospital operating balance, is the operating income plus the difference between the budget subsidy minus operating expenses and deduct the balance of the current year after the patient arrears, and its distribution should be in accordance with the relevant provisions of the accounting system of hospitals into a special fund, including business development fund, welfare fund, employee incentive fund and the President's Fund. The specific distribution ratio shall be determined by the local health departments and financial departments. The hospital's special income and expenditure balance, to be carried over to the next year to continue to specialize in the use.