General
Article 1 In order to meet the needs of the socialist market economy and the development of medical and health care, 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 relevant laws and regulations of the State, the "Financial Rules for Public Institutions" (Ministry of Finance Decree No. 8), as well as the State on the deepening of the reform of medical and health care system, and combined with the characteristics of hospitals to formulate this system. Characteristics of the development of this system.
Second This system applies to the Chinese people*** and the country 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 in the hospital and the chief accountant under the leadership of the hospital's financial department centralized management.