What are the financial expenditures of the hospital
Expenditures include medical expenditures, financial project subsidy expenditures, scientific and educational project expenditures, management 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 process of expenditure, including personnel costs, consumption of drugs and health materials, depreciation of fixed assets, amortization of intangibles, extraction of health care risk fund and other costs, excluding financial subsidies and scientific and educational projects income formed by depreciation and amortization of fixed assets and 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.
2. 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 also be included in the net assets, 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 and learning activities incurred expenditures. For the purchase of fixed assets, expenditure intangible assets and other incurred, should be included in net assets, carried forward in installments.
4, management costs, that is, the hospital administration and logistics management for the organization and management of medical and scientific research, teaching and business activities of the costs 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.
5. Other expenditures, that is, the hospital's expenditures other than the above items, including depreciation and maintenance of leased fixed assets, cafeteria expenditures, confiscated expenditures, donation expenditures, property and material losses and damage losses. Expenditures for capital construction projects are in accordance with the relevant state regulations.
From the above, it can be seen that the medical insurance reimbursement will, in general, the reimbursement costs will be transferred to the reimbursement of the designated bank account.
Legal basis:
Social Insurance Law
Article 28
Medical expenses in accordance with the basic medical insurance drug directory, diagnostic and treatment items, standards of medical service facilities, as well as emergency and rescue, shall be paid out of the basic medical insurance fund in accordance with state regulations.
Article 29
The portion of the medical expenses of insured persons that should be paid by the basic medical insurance fund shall be settled directly between the social insurance administration organization and the medical institutions and drug business units.
The administrative departments of social insurance and the administrative departments of health shall establish a settlement system for medical expenses incurred for medical treatment in other places, so as to facilitate the enjoyment of basic medical insurance by insured persons.