Non-profit hospital accounting should be implemented in accordance with the hospital accounting system
In order to adapt to the needs of the socialist market economy and the development of medical and health care, to strengthen the financial management and supervision of hospitals, standardize the financial behavior of hospitals, and improve the efficiency of the use of funds, in accordance with the financial rules of the institutions (Ministry of Finance Decree No. 8) and the state on the deepening of the reform of medical and health care system and the relevant documents and Relevant laws and regulations, combined with the characteristics of the hospital, revised the hospital financial system
Expanded information:
Departmental cost apportionment:
The cost of all types of departments should be in line with the relevance of the relationship between the cost-benefit and the importance of the principle of itemized Apportionment shall be carried out by the method of step-by-step carry-over level by level, and eventually all costs shall be transferred to the clinical service type of sections.
First, the administrative costs of the administrative and logistic departments should be shared with the clinical services, medical technology and medical auxiliary departments, and the parameters of sharing can be the ratio of personnel, internal service volume, workload, and so on.
Then, the cost of the medical and auxiliary sections is apportioned to the clinical services and medical technology sections, and the apportionment parameters can be staff ratio, internal service volume, workload, etc.
Finally, the cost of the medical technology category of departments to the clinical services category of departments, apportionment parameters can be used workload, business income, income, occupied assets, area, etc., apportionment of the formation of outpatient and inpatient clinical services category of the cost of the department.
Baidu Encyclopedia - Hospital Financial System