Expenditure Management
Article 21 Expenditure refers to the assets, capital depletion and loss incurred by the hospital in the course of carrying out medical services and other activities.
Article 22 Expenditures include medical expenditures, expenditures on financial project subsidies, expenditures on scientific and educational projects, administrative costs and other expenditures.
(1) medical expenditure, that is, the hospital in the process of carrying out medical services and its auxiliary activities incurred in the expenditure, including personnel costs, consumption of drugs and health materials, depreciation of fixed assets, amortization of intangible assets, withdrawal of medical risk fund and other costs, excluding financial subsidies and scientific and educational projects income generated by the depreciation of fixed assets and amortization of intangible assets.
Of which, personnel expenses include basic salary, performance salary (allowance and bonus), social security contributions and housing fund. Other expenses include office expenses, printing expenses, water expenses, electricity expenses, postage and electricity expenses, heating expenses, property management expenses, travel expenses, conference expenses, training expenses and so on.
(ii) Financial project subsidy expenditure, i.e., project expenditure arranged by the hospital using financial subsidy income. The actual amount incurred is all included in the current expenditure. Among them, the expenditures incurred for the purchase and construction of fixed assets, intangible assets, etc., should be included in the net assets at the same time, and carried forward in installments as required.
(3) science and education project expenditures, that is, the hospital uses the income from science and education projects to carry out scientific research, teaching activities incurred expenditures. Used for the purchase and construction of fixed assets, expenditure intangible assets and other incurred, should be included in net assets, carried forward in installments.
(d) administrative expenses, that is, the hospital administration and logistics management for the organization and management of medical and scientific research, teaching and business activities of the expenses incurred, including hospital administration and logistics management personnel expenses, the cost of materials consumed, depreciation of fixed assets, intangible asset costs, and the unified management of the hospital's retirement funds, bad debt losses, stamp duty, property tax, vehicle and boat Use tax, interest expenses and other public funds, excluding administrative expenses charged to the expenditure of scientific and educational projects and capital projects.
(e) Other expenses, i.e., expenses other than the above items of the hospital, including depreciation and maintenance of leased fixed assets, cafeteria expenditures, confiscation expenditures, donation expenditures, property and material losses and destruction losses.
Capital project expenditures are implemented in accordance with the relevant state regulations.
Article 23 The hospital from the financial sector or the competent department (or organizing unit) to obtain the project funds with designated purposes should be in accordance with the requirements of the financial sector, the competent department (or organizing unit) to report regularly on the use of project funds; the completion of the project should be submitted to the final accounts of the expenditure of the project funds and the use of the effect of the written report, to accept the financial sector, the competent department (or organizing unit) of the inspection and acceptance.
The second project is to be completed by the end of the year.
Article 24 The expenditure of the hospital shall strictly implement the scope of expenditure and expenditure standards stipulated in the relevant state financial rules and regulations; the relevant state financial rules and regulations are not uniformly prescribed by the hospital regulations. If the hospital's regulations violate laws and state policies, the competent department (or organizing unit) and the financial department shall order corrections.
Hospitals should strictly control personnel expenses and management costs. Provinces (autonomous regions and municipalities directly under the Central Government) shall formulate specific control indicators such as the ratio of total salary and administrative expenses expenditure in accordance with the relevant regulations and in conjunction with the management requirements.
Article 25 The hospital shall strictly implement the government procurement and state regulations on drug procurement.