First, increase hardware investment. Including the infrastructure arranged by the Development and Reform Commission, including the central financial arrangements for the purchase of equipment to subsidize the total **** reached as much as 53 billion yuan.
Second, increase support for software. In terms of increasing the team building and talent training of primary health care organizations, there are ten initiatives. Each of these measures comes with money, such as recruiting medical staff to work at the grassroots level, organizing peer-to-peer support, encouraging university students to go to the grassroots level, furthering their training, and allowing them to switch to training, as well as order-directed enrollment of medical students.
Three, with the increased investment in public **** health and medical security, the ability to pay has increased, and primary health care organizations receive more compensation through their own quality services. They have less pressure on the county finances to make up the difference.
Fourth, measures have been taken to improve the treatment of primary medical personnel. The national policy stipulates that the treatment of grass-roots medical personnel salaries to be linked to the average income level of the local institutions, the central government also arranges a portion of the money each year to be subsidized, and so on, we have taken a lot of measures in the construction of software. This is the work of medical and health institutions and personnel. In order to standardize the management of primary health care institutions, to improve the comprehensive level of primary health care institutions, to alleviate the people's expensive, difficult to see a doctor, Wu Guanghua suggested:
One, the government on the one hand to strengthen the investment in primary health care institutions, to change the primary hospitals, "medicine to feed the doctor" way of operation, on the one hand, the use of medicines on the one hand, to the primary hospitals, to strengthen the supervision. The government has strengthened its investment in primary care institutions on the one hand to change the way primary care hospitals operate. Clinical pharmacy management is a weak link in primary hospitals and has not attracted much attention from hospital leaders. Hospitals should also strictly purchase medicines, ensure the quality of medicines, strictly control the procurement of medicines, purchase medicines from regular channels, ensure the quality of medicines, reduce the price of medicines, and reduce the cost of patients. Firmly put an end to the unethical practices in drug procurement, not only to ensure that the people's medicines are safe and effective, but also to control the unreasonable rise in medical costs, reduce the burden of the people's medical care.
Two, the government and relevant departments to strengthen macro-control and guidance, rational allocation of medical resources, focus on strengthening the grassroots, and comprehensively enhance the service capacity of primary health care institutions. Actively promote the work center of gravity downward, more financial and material resources to the grass-roots level, more talent and technology to the grass-roots level, and effectively enhance the service capacity of the grass-roots level. In rural areas, the standardized construction of county hospitals has been strengthened, the pace of standardized construction of township health centers has been accelerated, the integrated management of rural health institutions has been promoted, and the three-tier medical and health service network has continued to be consolidated and improved. At the grassroots level in urban areas, the focus has been on strengthening the standardized construction of community health service institutions, and improving facilities, departmental settings, service processes and regulations. To enhance the service capacity of urban and rural primary healthcare organizations, greater efforts must be made in software construction. Efforts should be made to improve the technical level of primary health care personnel, and actively change the service mode of primary health care institutions, so that more urban and rural residents can see a doctor without going out of the community, without leaving the countryside.
Pharmaceutical industry or from the primary health care organizations to start The Ministry of Commerce on the 5th released the "National Drug Circulation Industry Development Plan Outline (2011-2015)" (hereinafter referred to as the "Outline"), put forward the "Twelfth Five-Year Plan" during the development of the drug circulation industry of the eight tasks and the five The Outline Industry analysts pointed out that the Outline expresses the determination of the Ministry of Commerce to adapt to the new situation of the reform and development of the medical and health care industry and to promote the pharmaceutical industry. This is the first time in all the ministries and commissions involved in the reform of the health care system, the first time to clearly put forward the specific measures of the pharmaceutical industry.
The Outline mentions two specific measures for the separation of the pharmaceutical industry:
One is that "with the deepening of the reform of the medical and health care system and the gradual implementation of the separation of medicine, pharmacy chains are encouraged to actively take over the pharmacy services of the medical institutions and other professional services".
The second is "in the public hospital reform and the implementation of the basic drug system and other health care reform measures, and actively explore specific ways to realize the separation of medicine, in the implementation of the basic drug system, the abolition of the drug to compensate for the medical care of the primary health care institutions, in particular, the periphery of the drug retail supporting facilities are more complete urban community medical service institutions, can take the lead in exploring the doctor is responsible for the diagnosis of outpatient clinics, the patient with a prescription to the retail pharmacy, and the patient with a prescription to the retail pharmacy. Patients can take the lead in exploring the mode of purchasing medicines from retail pharmacies on the basis of prescriptions". Financial system of primary health care institutions Chapter I General Principles
Article 1 In order to meet the needs of the socialist market economy and the development of health care, to strengthen the financial management and supervision of primary health care institutions, standardize the financial behavior of primary health care institutions, and improve the efficiency of the use of funds, according to the relevant laws and regulations of the State, "financial rules of institutions" (Ministry of Finance Decree No. 8) and the national regulations on the deepening of the medical and health system reform. Deepening the reform of the medical and health system, combined with the characteristics of primary health care institutions to formulate this system.
Article 2 This system applies to the government-organized independent accounting of urban community health service centers (stations), township health centers and other primary health care institutions.
Article 3 Government-organized primary medical and health care institutions (hereinafter referred to as primary medical and health care institutions) are public welfare institutions, not for profit.
Fourth, the basic principles of financial management of primary health care institutions are: the implementation of relevant state laws, regulations and financial rules and regulations; adhere to the policy of saving, thrift and hard work; correctly deal with the relationship between social and economic benefits, correctly deal with the relationship between the state, the unit and the interests of the individual, to maintain public welfare of primary health care institutions.
Article V of the primary health care institutions, the main task of financial management is: scientific and rational budgeting, a true reflection of the financial situation; according to the law to obtain income, and strive to control expenditures; the establishment of a sound financial management system, accurate economic accounting, the implementation of the performance appraisal, improve the effectiveness 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; financial control and supervision of economic activities, and the maintenance of state-owned assets; and the management of state-owned assets. financial control and supervision of economic activities, regular financial analysis, to prevent financial risks.
Article VI of primary health care institutions to implement "unified leadership, centralized management" of the financial management system, financial activities in primary health care institutions under the leadership of the head, by the financial sector centralized management.
Basic medical and health institutions should be based on the needs of the work, set up a financial accounting organization or personnel; do not have the conditions for setting up, may implement the accounting commissioned by the agent bookkeeping.
Conditions of the region, the primary health care institutions can implement centralized financial accounting, the specific measures to be determined by the localities in accordance with the actual situation.
Chapter II unit budget management
Article 7 of the budget refers to the primary health care institutions in accordance with the relevant provisions of the state, in accordance with the cause of the development plan and the task of the preparation of the annual financial income and expenditure plan.
The budget of a primary healthcare organization consists of an income budget and an expenditure budget. All revenues and expenditures of primary health care institutions shall be fully included in the budget management.
Article VIII of the government of primary health care institutions to implement the "approved tasks, approved income and expenditure, performance appraisal subsidies, overruns will not be compensated for, and the balance of the use of the provisions of the" budgetary management methods.
The government on the basis of the primary health care institutions to strictly define the function of the service, the clear use of appropriate equipment, appropriate technology and national essential drugs, approved tasks and income and expenditure, to take a fixed amount or performance assessment and other ways to approve the subsidy, the specific projects and standards by the local financial departments in conjunction with the competent authorities in accordance with the relevant provisions of the government's health investment policy.
Conditional areas may explore the implementation of two-line management of income and expenditure for primary health care organizations.
Article IX of the primary health care institutions in accordance with the requirements of the financial sector budgeting, the proposed budget, the competent department audit summary reported to the financial sector approved. Primary health care institutions in accordance with the budget control number issued by the financial sector to prepare the budget, the competent department audit summary reported to the financial sector, the financial sector in accordance with the prescribed procedures for review and approval.
Article 10 of the primary health care institutions to prepare revenue and expenditure budget must adhere to the income to determine expenditure, revenue and expenditure balance, balance, ensure that the principle of focus. Shall not prepare a deficit budget.
Article XI of the approved budget of primary health care institutions is to protect their basic health care functions, measure the work of the relevant departments approved the completion of the task is an important basis. Primary medical and health care institutions shall strictly implement the budget.
The budget of financial subsidies and other funds approved by the financial sector and other projects are generally not adjusted in the implementation of the budget; if the relevant national policies or business plans have major adjustments, which have a greater impact on the implementation of the budget, and need to be adjusted, it is necessary to put forward proposals for adjusting the budget in accordance with the stipulated procedures, and after examination and approval of the competent authorities, report the budget to the financial sector to be adjusted in accordance with the stipulated procedures.
Article 12 At the end of the year, the primary health care institutions shall, in accordance with the requirements of the financial department of the final accounts preparation, true, complete, accurate and timely preparation of the final accounts.
The annual accounts of primary health care institutions shall be summarized by the competent department and submitted to the financial department for review and approval. The primary health care institutions shall make timely adjustments to the matters approved and adjusted by the financial department.
Article XIII of the primary health care institutions should be in accordance with the provisions of the financial sector and the competent department to implement performance appraisal, and submit performance appraisal reports as required.
Supervisory departments should be combined with the completion of the approved work tasks every year, the implementation of the budget revenue and expenditure of primary health care institutions performance appraisal, analysis and evaluation of the budget implementation effect, and performance appraisal results as the end of the year evaluation assessment, the implementation of rewards and punishments as an important basis, the financial sector will be the results of the performance assessment as the financial subsidies to the budgetary arrangements and settlement of the important basis.
The competent department and the financial department shall analyze in a timely manner the difference between the actual income and expenditure of the primary medical and health care institutions and the budget of income and expenditure approved by the finance and the reasons for the changes thereof, and the unreasonable over-recoveries or under-expenditures shall be used to offset the financial subsidy income in the following year's budget; the unreasonable under-recoveries or over-expenditures shall be dealt with in accordance with the relevant provisions of the present system, and the responsible persons shall be held liable for the relevant responsibilities.
Article 14 of the implementation of financial centralized management of primary health care institutions, shall be financial centralized accounting agency in conjunction with the primary health care institutions to prepare and report the final budget accounts.
Chapter III Revenue Management
Article 15 Revenue refers to the non-reimbursable funds obtained by primary health care institutions in accordance with the law to carry out health care services and other activities.
Article XVI of the primary health care institutions, including medical income, financial subsidy income, higher subsidy income and other income.
(A) medical income, that is, primary health care institutions in the implementation of health care activities in the income, including outpatient income, hospitalization income.
1. Outpatient income refers to the income obtained from the provision of medical services for outpatients, including registration income, consultation income, examination income, laboratory income, treatment income, surgical income, health materials income, drug income, general consultation fee income and other outpatient income.
2. Inpatient income refers to the income derived from the provision of medical services for hospitalized patients, including bed income, consultation income, examination income, laboratory income, treatment income, surgical income, nursing income, health materials income, drug income, general consultation fee income and other inpatient income.
(2) financial subsidy income, that is, primary health care institutions from the financial sector to obtain capital subsidy income, equipment purchase subsidy income, personnel funding subsidy income, public **** health services subsidy income.
(3) Subsidy income from higher levels, i.e., non-financial subsidy income obtained by primary health care institutions from competent departments and higher units, etc.
(d) Other income, i.e., income other than those specified above, including social donations, interest income and so on.
Article 17 Medical income is recognized on the basis of the payment methods and payment standards determined by the government.
Article XVIII of the primary health care institutions to strictly implement the national price policy, establish and improve the fee management system.
Basic medical and health institutions outpatient, hospitalization fees must use the province (autonomous regions and municipalities directly under the Central Government) finance department unified supervision of the fee bill, and effectively strengthen the management, strictly prohibit the use of false bills.
Article 19 of the medical income in principle, the day of the occurrence of the day into the accounts, and timely settlement. It is strictly prohibited to conceal, retain, squeeze and misappropriation. Cash income shall not be seated.
Chapter IV Expenditure Management
Article 20 Expenditure refers to the consumption and loss of funds incurred by primary health care institutions in carrying out medical and health services and other activities.
Article 21 of the primary health care institutions, including health care expenditures, financial capital equipment subsidy expenditures, other expenditures and amortized expenses:
(a) health care expenditures, that is, primary health care institutions in the development of basic medical services and public **** health service activities incurred in the expenditures, including medical expenditures and public **** health expenditures.
1. Medical expenditure refers to the expenditure incurred by primary health care organizations in carrying out basic medical service activities, including personnel expenses, cost of consumed medicines and materials, maintenance costs, and other public funds.
Of which, personnel expenses include basic salary, performance salary, social security contribution, retirement fee, housing fund, etc.. Other public funds include office expenses, printing costs, water, electricity, postage and electricity, heating costs, property management costs, travel expenses, meeting costs, training costs and so on.
2. Public **** health expenditure refers to the expenditure incurred by primary health care organizations in carrying out public **** health service activities, including personnel expenses, cost of consumed medicines and materials, maintenance costs, other public funds, etc..
Of which, personnel expenses include basic salary, performance salary, social security contributions, retirement fees, housing provident fund and so on. Other public funds include office expenses, printing costs, water, electricity, postage and electricity, heating costs, property management fees, travel expenses, conference fees, training fees and so on.
(2) Financial capital equipment subsidy expenditure, i.e., capital expenditure and equipment purchase expenditure arranged by primary healthcare institutions using financial subsidy income.
(3) Other expenditures, i.e., expenditures other than medical and health care expenditures and financial infrastructure and equipment subsidy expenditures, including forfeiture expenditures, donation expenditures, and property and material inventory losses.
(d) Amortizable expenses, i.e., expenses incurred by primary healthcare institutions for the organization and management of medical activities, etc. that need to be amortized. At the end of the period, the amortized expenses are reasonably apportioned to the relevant expenditures.
Capital project expenditures are in accordance with the relevant state regulations.
Article 22 of the basic medical and health institutions from the financial sector and the competent departments to obtain from the designated projects and purposes and require separate accounting of special funds, should be required to regularly report to the financial sector or the competent departments of the use of special funds; project completion, should be submitted to the final accounts of the expenditure of special funds and the use of the effect of the written report, to accept the financial sector or the competent departments of the inspection, Acceptance.
Article 23 of the expenditure of primary health care institutions should be strictly enforced by the state spending scope and standards; the state does not have unified regulations, the primary health care institutions, reported to the competent departments and financial departments for the record. Primary health care institutions in violation of the law and state policy, the competent departments and financial departments shall order them to correct.
Article 24 of the primary health care institutions to strengthen the management of expenditure, shall not be misrepresented, shall not be replaced by the number of plans and budgets.
Article 25 of the basic medical and health institutions should strictly implement the government procurement and the state on drug procurement regulations.
Chapter V Income and Expenditure Balance Management
Article 26 Income and Expenditure Balance refers to the balance of primary health care institutions after the offset of income and expenditure, including the balance of operating income and expenditure and financial project subsidies income and expenditure carry-over (balance). Various types of income and expenditure balance for the current period is calculated as follows:
Operational income and expenditure balance = medical income + financial subsidies for basic expenditures income + superior subsidies income + other income - health care expenditures - other expenditures
Financial project subsidies income and expenditure carry-over (residual) = financial project expenditures subsidies income - financial project subsidies expenditures
Article 27 of the primary health care organizations should be At the end of the year will be the balance of business income and expenditure, less restricted purposes carried over to the next year to continue to use the funds, transferred to the balance of the distribution of the balance at the end of the year, the balance is positive, according to the provisions of the Employee Welfare Fund and other special funds, the remaining portion of the transfer of the cause of the fund; end of the year the balance is negative, shall not be distributed, should be made up for the cause of the fund, the cause of the fund is insufficient to make up for the transfer of the uncovered losses.
If the state provides otherwise, it shall follow its regulations.
Article 28 of the basic medical and health institutions should strengthen the management of surplus funds, in accordance with national regulations for the correct calculation and distribution of surplus. Balance of funds should be included in the unit budget, in the preparation of the annual budget and the implementation of the need for additional budget, in accordance with the provisions of the financial sector co-ordination arrangements for use.
Chapter VI Asset Management
Article 29 Assets refer to the economic resources that can be measured in monetary terms that are in the possession or use of primary health care institutions. It includes current assets, fixed assets, intangible assets and so on.
It is strictly prohibited for primary healthcare organizations to make foreign investments.
Article 30 Current assets refer to assets that can be realized or consumed within one year (including one year), including monetary funds, receivables and prepayments, and inventories.
Primary medical and healthcare institutions shall comply with the relevant state regulations and establish a sound monetary fund management system. Receivables and prepayments should be cleared and settled in a timely manner and should not be left hanging for a long period of time. For the period of more than three years, confirmed irrecoverable, to identify the reasons, to distinguish between the responsibilities, in accordance with the prescribed procedures for approval and write-off.
Inventory refers to low-value consumables, sanitary materials, medicines and other materials stored by primary healthcare organizations for the purpose of carrying out business and other activities.
The inventory should be regularly or irregularly checked and inventoried to ensure that the accounts are consistent. For inventory surplus, inventory loss, deterioration, destruction, etc., should be timely to identify the causes, according to the management of the authority to report the approval of timely processing.
Low-value consumables physical management to take "quantitative allocation, trade-in" and other management methods, and the establishment of auxiliary ledger, the number of various types of materials, amount management. The residual value of low value consumable goods recovered by scrapping shall be handled in accordance with the relevant provisions of state-owned assets management.
Primary medical and health care institutions to make their own medicines and materials at cost, and establish a sound management system.
Article 31 Fixed assets refers to assets with a unit value of 1,000 yuan or more (of which: specialized equipment with a unit value of 1,500 yuan or more), a service life of more than one year (excluding one year), and assets that basically maintain their original material form in the course of use. Although the unit value does not reach the required standard, but the durable time in a large number of similar materials for more than one year (excluding one year), should be managed as fixed assets.
Fixed assets of primary health care institutions are divided into four categories: houses and buildings, specialized equipment, general equipment and other fixed assets. Fixed assets are valued at actual cost. Primary health care institutions should take into account the specific circumstances of the unit and develop a detailed catalog of all types of fixed assets.
The purchase and lease of large-scale medical equipment and other fixed assets should be in line with regional health planning, scientifically demonstrated, and reported for approval by the competent department in conjunction with the development and reform department and the finance department in accordance with the relevant state regulations.
Primary medical and health care institutions should improve the efficiency of asset use, the establishment of asset *** enjoyment, *** use system.
Article 32 Construction work in progress refers to construction works for which primary health care institutions have incurred the necessary expenditures, but which have not yet reached the state of delivery and use according to the regulations.
In addition to the implementation of this system, primary health care institutions shall, in accordance with the relevant provisions of the state, separate accounts, separate accounting, strict control of project costs, project estimates, budget management, project completion should be handled as soon as possible for the settlement of the project and the completion of the financial accounts, and timely handling of the asset delivery and use procedures.
Article 33 The follow-up expenditures related to the renewal and reconstruction of fixed assets shall be recorded as fixed assets if they meet the conditions for recognition of fixed assets; the follow-up expenditures related to the repair costs of fixed assets shall be recorded as current expenditures if they do not meet the conditions for recognition of fixed assets.
Article 34 of the basic medical and health institutions should be fixed assets for field inventory. The inventory surplus, inventory loss of fixed assets, should promptly identify the causes, and in accordance with the provisions of the management authority, reported for approval in a timely manner. Fixed asset management department should be regularly reconciled with the financial sector, so that the account is consistent with the account, the account is consistent.
Article 35 Intangible assets refer to assets that do not have physical form but can provide primary health care institutions with certain rights. Including land use rights, primary health care institutions purchased separately valued software applications and other property rights.
Purchased intangible assets are valued at the price actually paid.
Article 36 of the primary health care institutions to sell, transfer, scrap fixed assets or fixed assets destroyed, shall be dealt with in accordance with the provisions of state-owned assets management.
Transfer of intangible assets shall be in accordance with the relevant provisions of the asset evaluation.
Chapter VII Management of Liabilities
Article 37 Liabilities refers to the debts assumed by the primary healthcare institutions that can be measured in monetary terms and need to be repaid by assets or services. It includes accounts payable, medical advance receipts, contributions payable, taxes payable, employee compensation payable and social security contributions payable.
Article 38 of the primary health care institutions should be different nature of the liabilities of separate management, timely cleanup and settlement in accordance with the provisions of, to ensure that the liabilities in the specified period of return.
Article 39 The primary health care institutions shall not borrow repayment period of more than one year (excluding one year) of long-term borrowing, shall not occur financial leasing behavior.
Article 40 of the basic medical and health institutions should strengthen the management of patient prepayment. The amount of prepayment shall be reasonably determined according to the patient's condition and the need for treatment.
Chapter VIII Net Asset Management
Article 41 Net Assets refers to the balance of the primary health care organization's assets minus liabilities.
Article 42 Net assets include fixed funds, business funds, special-purpose funds, financial subsidy carry-over (balance) and uncompensated losses.
(1) Fixed fund, i.e., the fund occupied by the fixed assets, construction in progress, and intangible assets formed by the primary health care institutions.
(ii) Business fund, i.e., the net assets of primary healthcare organizations set up in accordance with regulations to make up for losses. It includes transfer of funds from balance distribution (excluding income from financial subsidies for basic expenditures), and value-added from asset appraisal.
Primary medical and health care institutions should strengthen the management of the career fund, make overall arrangements and use it rationally. If the career fund rolls over more, a certain amount of the career fund should be arranged when preparing the budget.
(3) special funds, that is, primary health care institutions in accordance with the provisions of the funds extracted, set up for special purposes. They mainly include medical risk funds, employee welfare funds, incentive funds and other specialized funds.
Medical risk fund refers to the medical and health care expenditures, specifically for the payment of primary health care institutions to purchase medical risk insurance expenditures or the actual occurrence of medical malpractice compensation funds. The medical risk fund shall not exceed 1% of the current year's medical income. The specific percentage may be formulated by the financial departments of each province (autonomous region and municipality directly under the central government) in conjunction with the competent authorities in accordance with the local actual situation.
Employee Welfare Fund refers to the funds withdrawn by a certain percentage of the balance of operational income and expenditure, which are specifically used for the collective welfare facilities and collective welfare treatment of employees.
Primary medical and health care institutions should strengthen the management of the employee welfare fund and medical risk fund, integrated arrangements, and rational use. For primary medical and health care institutions with a large roll-over of employee welfare funds and medical risk funds, the withdrawal ratio can be appropriately reduced or suspended.
The incentive fund refers to the fund that can be withdrawn by primary healthcare organizations in accordance with a certain percentage of the balance of operational income and expenditure after passing the end-of-year performance appraisal of the completion of the approved tasks for the implementation of approved income and expenditure and used for the performance appraisal of employee incentives in combination with the implementation of performance pay by the primary healthcare organizations.
Other special-purpose funds refer to other special-purpose funds extracted and set up in accordance with relevant regulations.
The extraction ratio and management of the various funds, the state has unified provisions, in accordance with the unified provisions; without unified provisions, by the province (autonomous regions and municipalities directly under the Central Government) competent departments in conjunction with the financial sector at the same level to determine. Dedicated funds should be earmarked for specific purposes and may not be changed without authorization.
(d) financial subsidies carried over (residual), that is, the primary health care institutions over the years rolled over the financial subsidies for a limited purpose.
(v) Unreimbursed losses, i.e., losses that the business fund is insufficient to cover.
Chapter IX financial liquidation
Article 43 of the primary health care institutions transfer, abolition, merger, separation, shall be financial liquidation.
Article 44 of the basic medical and health institutions financial liquidation, should be under the supervision and guidance of the competent department and the financial sector, the unit's property, debts, debts, etc. to carry out a comprehensive clean-up, the preparation of the property catalog and debts, debts, debts list, the basis for the valuation of the proposed property and debts, debts, debts, do a good job of transferring state-owned assets, acceptance, transfer and management, and to properly deal with the residual problems.
Fourth
Article 45 of the financial liquidation of primary health care institutions at the end of the competent authorities and reported to the financial sector for approval, respectively, in accordance with the following methods:
(a) due to changes in affiliation, the transfer of primary health care institutions, all of the assets, debts, liabilities, etc., free of charge to the transfer, and accordingly, the transfer of the financial subsidy funding indicators.
(2) The primary health care institutions that have been abolished, all their assets, claims, debts, etc. shall be approved for disposal by the competent authorities and the financial departments.
(3) In the case of a merged primary medical and health care organization, all assets, claims, debts, etc. shall be transferred to the receiving unit or the newly formed unit. Excess state assets after the merger shall be disposed of with the approval of the competent department and the finance department.
(4) In the case of a primary health care institution that is separated, the assets shall be transferred to the separated unit in accordance with the relevant provisions, and the financial subsidy funding targets shall be transferred accordingly.
Chapter X Financial Reporting and Analysis
Article 46 The financial report is a written document reflecting the financial situation of primary health care institutions for a certain period of time and the results of business development.
Primary health care institutions shall submit financial reports to the competent departments and financial departments on a monthly, quarterly and annual basis.
Article 47 of the annual financial report submitted by the primary health care institutions, including balance sheet, income and expenditure summary statement, business income and expenditure statement, financial subsidies income and expenditure statement, capital revenue and expenditure statement, statement of changes in net assets, performance appraisal form, the relevant schedules, the notes to the accounting statements, as well as the financial statement.
Article 48 The financial statement mainly describes the operation of the primary health care institutions, budget execution, financial income and expenditure, changes in assets, capital construction, performance evaluation, matters that have a significant impact on the current or next period's financial position, the use of special funds, and other matters to be explained.
Article 49 The financial analysis of primary health care institutions is an important part of financial management. Primary health care institutions should be in accordance with the provisions and requirements of the financial sector and the competent departments, in accordance with the needs of the unit of financial management, the regular preparation of financial analysis. Financial analysis of the content of the primary health care institutions, including business development and budget implementation, asset use and management, income, expenditure and net asset changes and financial management, there are major problems and improvement measures.
Indicators for financial analysis include the completion rate of budget revenue and expenditure, the ratio of personnel expenses to healthcare expenditure, the ratio of public funds to healthcare expenditure, the balance of revenue and expenditure, the asset-liability ratio, the composition of expenditures and per capita costs, and so on.
Primary health care organizations can add financial analysis indicators according to the characteristics of the unit.
Chapter XI Financial Supervision
Article 50 The primary health care institutions must accept the financial supervision of the financial, auditing and competent authorities, and to establish a strict internal oversight system.
Article 51 of the basic medical and health institutions financial supervision, including budget management supervision, supervision of income and expenditure management, supervision of asset use management and other major elements. The use of pre-supervision, supervision and post-supervision and other supervision methods.
Article 52 of the basic medical and health institutions of the accounting personnel have the right to exercise financial supervision in accordance with the "Chinese People's **** and the State Accounting Law" and other relevant laws and regulations, violations of national financial regulations, put forward comments and reflect to the competent departments and other relevant departments.
Chapter XII Supplementary Provisions
Article 53 of the basic medical and health institutions capital investment financial management in addition to the implementation of this system, should also implement the national capital investment in the financial management system.
Article 54 The provinces (autonomous regions and municipalities directly under the Central Government) financial departments and departments in charge can be in accordance with this system, combined with the actual situation in the local area, the development of specific implementation methods, and reported to the Ministry of Finance, Ministry of Health for the record.
Article 55 This system shall be interpreted by the Ministry of Finance and the Ministry of Health.
Article 56 The non-profit primary health care institutions organized by enterprises, public organizations, social groups and other social organizations shall refer to this system.
Article 57 This system shall be implemented as of July 1, 2011, and the Hospital Financial System (Cai Shi Zi [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.