A in order to strengthen financial management, standardize financial behavior, to ensure that the value of hospital assets, improve the efficiency of the use of funds, and promote the healthy development of the hospital, according to the "People's Republic of China and the State Accounting Law", "Hospital Financial System" and other relevant state financial regulations, combined with the actual development of the hospital provisions of this.
Article II of the basic principles of financial management: the implementation of relevant state laws, regulations and financial rules and regulations; adhere to the policy of practicing economy, thrift and hard work; in the principle of social benefits, the pursuit of economic benefits; correctly deal with the development of the needs of the cause and the relationship between the supply of funds, the state, the collective and individual interests of the relationship.
Article III of the main tasks of financial management: rational budgeting, co-ordination of funds; organization of income in accordance with the law, and strive to economize on expenditures; the establishment of a sound financial system, strengthen the economic accounting and supervision, and improve the efficiency of the use of funds; strengthen the management of assets, to prevent the loss of state-owned assets.
Article 4 The main content of financial management: financial management system and financial institutions and financial personnel, budget management, revenue management, expenditure management, balance and distribution, special fund management, asset management, liability management, financial liquidation, financial reporting, financial analysis and financial supervision.
Chapter II financial management system and financial institutions and accounting personnel
Article V hospital financial implementation of "unified leadership, centralized management, hierarchical responsibility" of the financial management system.
Article 6 of the hospital's financial work of the implementation of the president of the system, the accounting work and accounting information is responsible for the authenticity and integrity.
Article VII chief accountant to assist the president of the management of financial work.
Article VIII of the hospital is the financial management of hospital finance and accounting work of the first level of the department, under the leadership of the President, the unified management of the hospital's financial work, accounting organization, the implementation of financial supervision.
Article 9 of the hospital's accounting staff must hold a unified financial sector issued by the "Accounting Qualification Certificate", and has the professional ethics of accounting staff, with the appropriate level of professional knowledge and business skills.
Article 10 of the hospital's accounting staff must work under the requirements of the internal control system and job responsibility, and regular rotation.
Chapter III budget management
Article 11 budget management is an important part of the hospital's financial management work, is the development of the hospital's business in the degree of economic work in the planning arrangements, with authority, seriousness and operability. Hospitals are not allowed to change and breakthrough. The budget includes income budget and expenditure budget.
Article XII of the budgeting principles: hospital budgeting must adhere to the "expenditure within the limits of revenues, balance of payments" general principle. Income budget adhere to the positive and prudent, expenditure budget adhere to the overall balance, to ensure that the focus, careful calculation, thrift and frugality.
Article XIII of the budgeting method: the hospital budget to the accounting degree for the period, taking a zero-based budget approach, fully reflecting the full picture of all income and expenditure. Income budget, combined with the budget degree of business is expected to change the preparation; expenditure budget, with reference to the actual implementation of the situation, combined with the development of the cause of the factors to prioritize the protection of personnel funds, focusing on tilting the medical teaching and research and infrastructure construction, tightening of official spending.
Article 14 of the hospital expenditure structure should be continuously optimized, the expenditure budget should maintain a reasonable proportion of medical education and research expenditures to maintain the growth, capital expenditures should take into account the long-term development of the unit, reflecting the sustainable development.
Article XV of the budget development and implementation: the hospital financial services organization related departments to prepare the budget, agreed to by the President of the Office of the hospital after the financial services. Hospital Finance Division is responsible for organizing the relevant departments to review and summarize, and put forward proposals for modification or comments. After the dean's consent, it will be reported to the competent department and be implemented accordingly. Without approval, any office and individuals can not arbitrarily make adjustments.
Article XVI budget adjustment: the hospital in the process of budget implementation, can be adjusted appropriately according to the budget implementation. The relevant offices to propose adjustments to the program, the hospital's Finance Department is responsible for organizing the relevant departments to review and summarize, after the approval of the dean of the implementation.
Chapter IV Revenue Management
Article 17 revenue refers to the hospital in the development of medical, teaching, research and other activities in accordance with the law to obtain non-reimbursable funds, as well as from the financial and competent authorities to obtain subsidies. , 1 2