Ministry of Finance Ministry of Health on the issuance of the "hospital financial system" of the notice
CaiShe [2010] No. 306
Provinces, autonomous regions, municipalities directly under the central government, municipalities with plans to the Department of Finance (Bureau), Health Department (Bureau), Xinjiang Production and Construction Corps Finance Bureau, Health Bureau:
In order to meet the needs of the socialist market economy and the development of medical and health care undertakings, to strengthen the financial management and supervision of hospitals, to standardize the financial behavior of hospitals, to improve the efficiency of the use of funds, in accordance with the "Financial Rules for Public Institutions" (Decree of the Ministry of Finance, No. 8) and the state on deepening the reform of the medical and health system and relevant documents and laws and regulations, in conjunction with the characteristics of hospitals. According to the "Financial Rules for Institutions" (Decree No. 8 of the Ministry of Finance) and relevant documents of the State on deepening the reform of the medical and health system as well as relevant laws and regulations, combined with the characteristics of the hospital, we have revised the "Financial System of the Hospital", which is hereby issued to you. If you find any problems in the implementation, please give us timely feedback. Financial Rules of Institutions" (Ministry of Finance Decree No. 8) and the relevant provisions of the State on deepening the reform of the medical and health system, combined with the characteristics of the hospital to formulate this system.
Second This system applies to the Chinese people*** and the State at all levels of all types of independent accounting public hospitals (hereinafter referred to as hospitals), including general hospitals, hospitals, specialized hospitals, outpatient clinics (clinics), sanatoriums, etc., excluding urban community health service centers (stations), township health centers and other primary medical and health care institutions.
Article 3 Hospitals are public welfare institutions, not for profit.
Article IV of the basic principles of financial management of hospitals are: the implementation of relevant state laws, regulations and financial rules and regulations; adhere to the policy of practicing economy, thrift and hard work; correctly deal with the relationship between social and economic benefits, and correctly deal with the relationship between the state, the interests of the unit and the individual, to maintain the public welfare of the hospital.
Article V of the hospital's financial management of the main tasks are: scientific and rational budgeting, a true reflection of the financial situation; organization of income in accordance with the law, and strive to economize on expenditures; improve the financial management system, improve the internal control mechanism; strengthen economic management, the implementation of cost accounting, strengthen cost control, the implementation of performance appraisal and improve the efficiency of the use of funds; strengthen the management of state-owned assets, the rational allocation and effective use of state-owned assets, and safeguard the rights and interests of state-owned assets. State-owned assets, rational allocation and effective utilization of state-owned assets, safeguard the rights and interests of state-owned assets; strengthen financial control and supervision of economic activities, and prevent financial risks.
Article VI of the hospital shall set up a specialized financial institutions, in accordance with the relevant provisions of the State with full-time staff, accounting personnel shall be licensed.
Tertiary hospitals shall set up the chief accountant, other hospitals can be set up according to the actual situation.
Article VII of the hospital to implement "unified leadership, centralized management" of the financial management system. The hospital's financial activities under the leadership of the head of the hospital and the chief accountant, by the hospital's financial department centralized management.
Chapter II unit budget management
Article VIII of the budget refers to the hospital in accordance with the relevant provisions of the state, according to the business development plan and objectives of the annual financial income and expenditure plan.
The hospital budget consists of income budget and expenditure budget. All revenues and expenditures of the hospital shall be fully included in the budget management.
Article IX of the national hospitals to implement the "approved income and expenditure, fixed subsidies, overspending not to make up for the balance in accordance with the provisions of the use of" budget management. Localities can take into account local realities, the conditions of hospitals to carry out "approved income and expenditure, income against expenditure, over-recovery to pay, the difference between the subsidies, rewards and punishments," and other management methods of the pilot.
The specific items and standards of subsidies are determined by the financial departments at the same level in conjunction with the competent authorities (or organizers), in accordance with the relevant provisions of the government's health investment policy.
Article 10 The hospital shall implement comprehensive budget management, establish and improve the budget management system, including budget preparation, approval, implementation, adjustment Article 80 This system shall be interpreted by the Ministry of Finance, Ministry of Health.
Article 81 The non-profit hospitals organized by enterprises, public organizations, social groups and other social organizations may refer to the implementation of this system.
Article 82 This system shall be implemented in the pilot cities linked to the state for public hospital reform from July 1, 2011, and nationwide from January 1, 2012.
Article 82 The Hospital Financial System (CaiShiZi [1998] No. 148) issued by the Ministry of Finance and the Ministry of Health on November 17, 1998 shall be repealed at the same time.
Attached: 1. Hospital fixed assets depreciation life table
2. Hospital financial analysis of reference indicators
Abacus launched a financial software suitable for this accounting system of public hospitals.