On the issuance of the "Hospital Accounting System" notice (Caihui [2010] No. 27) Annex: Hospital Accounting System II, this system applies to all levels and types of independent accounting public hospitals (hereinafter referred to as hospitals) within the People's Republic of China **** and the State, including general hospitals, hospitals of traditional Chinese medicine, specialized hospitals, outpatient clinics (clinics), sanatoriums, etc., excluding the urban community health service centers (stations), townships Excluding urban community health service centers (stations), township health centers and other primary health care institutions. Non-profit hospitals organized by enterprises, institutions, social groups and other social organizations may refer to the implementation of this system. According to the above provisions, the dental clinic financial accounting can be implemented "Hospital Accounting System" original vouchers - 〉 bookkeeping vouchers - 〉 (cost calculation sheets, wage calculation sheets, etc. to carry forward costs, materials) - 〉 register books (including ledgers, journals, etc.) - 〉 summary statement - 〉 general ledger - 〉 statements ( (Monthly, quarterly, yearly) How should hospitals set up accounting accounts? Hospitals should be used in accordance with the following provisions of the accounting entries:
This system unifies the numbering of accounting entries to facilitate the preparation of accounting vouchers, registers, access to accounts, the implementation of computerized accounting. Hospitals should not arbitrarily change or disrupt the renumbering.
Hospitals should be in accordance with the provisions of this system, set up and use of accounting accounts. The establishment of detailed accounts, in addition to this system has been stipulated, without violating the unified accounting requirements, hospitals can be based on the needs of their own regulations.
Hospitals in the filling of accounting vouchers, registering books, should fill in the name of the accounting account, or both the name and number of the accounting account should not be filled in only the number of the account, do not fill in the name of the account.
The hospital shall prepare and provide financial reports in accordance with the following provisions.