Question 2: What is the source of income of a hospital? (1) medical income, the hospital for patients to provide medical services (excluding drugs) and the monetary income. It is the main source of funds for hospitals, both in terms of monetary performance of hospital business results, but also a financial indicator reflecting the results of medical business. Including registration income, bed income, clinic income, examination income, treatment income, nursing income, rehabilitation income and other income. (2) Pharmaceutical income, hospitals to provide medical services for patients in the process of selling drugs and obtaining monetary income. This includes income from the sale of Western medicines, proprietary Chinese medicines and Chinese herbal medicines. (3) Other revenues, hospitals collect various other miscellaneous revenues that do not belong to the medical and pharmaceutical business, such as refresher fees, fixed asset realization revenues, ambulance revenues, and scrap realization revenues. (4) Operational subsidies, the state and higher authorities allocated to the hospital's recurrent subsidies. It mainly includes the state's investment in hospitals and operational subsidies to maintain the normal operation of hospitals.
Question 3: hospital accounting system in the "medical income" concept is what Accounting delay hospital in the development of medical business activities in the income, including registration income, bed income, clinic income, inspection income, treatment income, surgical income, laboratory income, nursing income and other income.
You can set up the first level of detailed accounts by "outpatient income" and "inpatient income", and set up the second level of detailed accounts by registration, beds, consultation, examination, treatment, surgery, laboratory, nursing and other.
Question 4: What is the difference between the treatment of the hospital's career in the program and the personnel agent 5 points Well, I'll answer you, you will know, the preparation is the state for the administrative organs, the institutions of a program, also known as the index, that is to say, a unit, agree with you with how many individuals, which is how many preparations for the administrative organs of the administrative staffing, the cause of the institutions of the cause of the call of the preparation of the establishment, and only these two kinds of units to have the establishment, the establishment has, this establishment has, and the establishment has, the establishment is the only one that can be used to make the establishment. Have the establishment, the establishment has, administrative finance, personnel according to this establishment to recruit, pay salaries, recruited people are official state employees. Records are included in the management of the State Archives, there is no agency. Administration, there is no bankruptcy of institutions, directly, a job for life.
The enterprise does not have the establishment, not in the recruitment, is a full contract system, according to the provisions of the five insurance and gold to you, your file can only be personnel agency.
Do you understand
Question 5: What does the career expenditure of the institution include? Do? Expenditures incurred by the business unit in carrying out its professional business activities and its auxiliary activities.
Content (1) personnel expenses, refers to the need to carry out professional activities, for personal expenses. Such as basic salary, subsidized salary, other salaries, employee welfare costs, social security fees, grants; (2) public funds expenditure, refers to in order to complete the business activities, for the public **** service aspects of the expenditure. Including official expenses, operating expenses, equipment purchases, repairs and other expenses.
Classification can be based on the characteristics of pending business, in accordance with the industry accounting system or financial system, according to the purpose of the business expenditure is categorized as: (1) teaching expenditures; (2) scientific research expenditures; (3) business support expenditures; (4) administrative expenditures; (5) logistics expenditures; (6) student affairs expenditures; (7) welfare and security expenditures. Hospital business expenses are categorized into (1) medical expenses; (2) preparation expenses; (3) drug expenses; (4) auxiliary expenses; and (5) overhead expenses.
Management With financial subsidy income of the institutions, its financial subsidy funds must be used in accordance with the proposed purpose, shall not change the use of funds; business purposes of the institutions to use, shall not change the use of funds; business expenses of the institutions should be based on the financial subsidy income, income from higher subsidies, business income and other revenues, etc., and co-ordinate the arrangements, the above income shall not be used in principle for the operating expenses; the institutions with operating activities shall correctly classify the items included in the operating expenses between the operating expenses and the operating expenses, and shall not include the items that should be included in the operating expenses in the operating expenses; pay attention to continuously optimize the ratio of the personnel funds to the public funds in the operating expenses, strictly manage the establishment and reduce the overstaffed personnel; and strictly execute the national regulations on the salaries, allowances, subsidies and employee benefits to control the The expenditure of personnel funds, relatively increase the expenditure of public funds; business expenditure must be in accordance with the national standard expenditure, business expenditure reimbursement caliber is as follows:
(1) for the wages, allowances, subsidies and pensions and relief expenses issued to individuals, should be based on the number of people and the amount of the actual issued to obtain the receipt of the vouchers signed by the person to report the expenditure.
(2) The purchase of office supplies can be directly reported as expenditure. Purchase of various other materials, can be reported at the time of receipt of expenditure.
(3) Social security costs, employee welfare costs and labor union funds paid by the management, according to the prescribed standards and the actual number of people per month to calculate the withdrawal, and reported directly to the expenditure.
(4) Fixed Asset Repair and Purchase Fund is withdrawn in accordance with the approved ratio and reported directly as expenditure.
(5) Purchase of fixed assets, after acceptance of the expenditure reported.
(6) other costs In order to strengthen expenditure management, the conditions of the unit, in particular, mainly engaged in applied development research and scientific and technological services of the scientific institutions, according to the professional business and auxiliary activities, production and operation activities, as well as the actual needs of economic management, the implementation of internal cost management. Internal cost management A kind of incomplete, not strict cost accounting, its purpose is to strengthen the internal management of the institutions, reflect the financial situation of the unit and the results of the business, improve the awareness of the unit's cost accounting, and improve the efficiency of the use of funds. Each business unit can be based on their own business characteristics, with reference to the way of enterprise cost management, the scope of the cost of expenditure to develop a specific cost accounting methods, calculated to carry out each business unit, the cost of its costs and expenses should be connected with the cause of the expenditure accounts, so that by the purpose of the expenditure will be all the expenditures are grouped together into the relevant subjects of the cause of the expenditures. Specific practices can be as follows: the first-level subjects of business expenditure with reference to the enterprise costing subjects designed for direct costs, manufacturing costs, management costs, etc., the second-level subjects can be designed in accordance with the business expenditure subjects as salaries, subsidized salaries, employee benefits, social security costs, grants, official expenses, operating expenses, equipment acquisition costs, repair costs and other costs, etc..
Recognition and accounting Set up the "business expenses" account. Recognize business expenses on the basis of the income realization system. When incurring business expenses, debit this account, and credit this account when the current year's expenses are recovered. When an institution practicing internal cost accounting carries forward the cost of sold business results or products, this account is debited according to the actual cost. At the end of the year, the entire debit balance of this account shall be transferred to the "Business Balance" account, and there shall be no balance in this account after the closing of the accounts. This account should be accounted for in detail by basic salary, subsidized salary, other salaries, employee benefits, social security costs, grants, official expenses, operating expenses, equipment purchases, repair costs and other expenses.
Statement presentation (1) presented in the income and expenditure statement under the expenditure item, and should be shown separately in the amount of financial subsidy expenditure and extrabudgetary funds expenditure. (2) According to the content of the business expenditure in the business expenditure table in detail in the personnel expenses and ...... >>
Question 6: Which category of institutions does the hospital belong to? Social welfare category of institutions. Social public welfare category of industrial units, refers to the realization of social public **** interests and the long-term interests of the country organized to provide public goods and public **** services to the community of institutions. According to the functional characteristics of social welfare institutions, divided into three categories:
Public welfare a class. This type of institutions should have the following conditions: to undertake *** the social welfare *** task, to provide public welfare services to the community free of charge, can not allocate resources through the market. Such as compulsory education, public **** health institutions.
This type of institutions business activities, objectives and content, distribution of the way and standards determined by the state, shall not carry out business activities, its funding needs to be supported by the state finances. Revenues or funds derived from the performance of their duties in accordance with the law shall be paid into the State Treasury or a special financial account, and shall be managed on the basis of two lines of income and two lines of expenditure. The establishment of such institutions should be strictly controlled, and strengthen the supervision and management, so that they continue to improve the quality of service and social benefits.
The second category of public welfare. This type of institutions should have the following conditions: to provide public welfare services to the community, in accordance with the *** determined by the price of public service charges, and its resources in a certain area or degree can be configured through the market. Such as general higher education, non-profit medical institutions.
This type of institutions in accordance with the public welfare goals set by the state, independently carry out relevant business activities, and obtain service income in accordance with the law, the price of its services to implement the *** pricing or *** guide price. On the basis of accomplishing the prescribed tasks, they may carry out related business activities in accordance with the law. Service income and operating income are *** non-tax income in accordance with the provisions of the financial management, the implementation of two lines of income and two lines of expenditure. The development of public welfare undertakings will be subsidized accordingly by the financial sector in accordance with different circumstances. This type of institutions should be integrated planning, rational layout, scientifically approved staffing. To increase the *** constraints and social supervision, to further ensure the realization of its public welfare goals and improve the quality of service.
Public welfare three categories. This type of institutions should have the following conditions: business activities with public welfare attributes, in the national policy support can be realized through the market allocation of resources. Such as radio and television, party newspapers, party magazines and other organizations.
This type of institutions to implement self-financing, its public service and related business activities to carry out income, is *** non-tax revenue into the financial management. The quality and price of their services are based on relevant standards and are subject to *** supervision. The state through laws and regulations, policy measures and relevant standards to guide and regulate.
Social welfare institutions, according to different stages of economic and social development of public service demand changes and the existing institutions of their own reform and development, dynamic adjustment of the organization and its categories.
Question 7: hospitals and institutions! The national level is studying the reform of health care and education, but this is a little early to say, since the ability to get into the institutions, then take the exam to go, how to say will be more than social workers earn more, good treatment, and does not cost anything.
Wages, the hospital itself is a public institution, and is the difference, so the wages are in accordance with the regional economic situation and the hospital's medical income how much to allocate, even if a county and district of different hospitals wages are different, usually is the more patients the higher the wages.
Question 8: Which of the hospital's career administrative staff and civil servants compared to a high salary? The salary of civil servants is slightly higher, but the hospital administrative bonus for the whole hospital average award, civil servants are dead wages, but the development of civil servants to hand over to the hospital to be good, there are advantages and disadvantages.
Question 9: At present, the domestic public hospital salary consists of which parts? The proportion of financial allocations accounted for how much? 1, basic salary
2, post salary
3, performance
4, bonuses
5, job subsidies
By the financial allocations of the institutions, including the full allocation of institutions and differential allocation of institutions.
1, full appropriation of institutions, also known as the full supply of institutions, that is, the full budget management of the institutions, is that all the funds required for the cause by the state budget allocation of a form of management.
Full-funded institutions are generally no income or income is not stable institutions, such as schools, scientific research units, health epidemiological, business administration and other institutions, that is, personnel costs, utility costs are to be provided by the state treasury.
2, differential appropriation institutions, according to the proportion of the difference, the financial part of the financial commitment, included in the budget by the financial; part of the unit commitment, by the unit in the pre-tax expenses, such as hospitals and so on.
Differential appropriation units of personnel costs by the state financial allocations, other costs self-financing. These units of personnel salary composition of the fixed part of 60%, non-fixed part of 40%.