Article XIV of the medical and health institutions to accept social donations to fund property, by the unit of the financial sector according to the nature of donations to fund property accounted for separately: acceptance of non-restricted donations to fund property, included in the unit of "other income - donations to fund" accounting; acceptance of restricted donations to fund property, included in the unit of "special funds - donations to fund", according to the donation project to set up a detailed accounting. Funded property, into the unit "special funds - endowment fund", according to the donation of items set up a detailed accounting.
Article XV of the medical and health institutions to accept social donations of subsidized materials, equipment and other physical assets, must be handled for warehousing procedures, registration of the relevant accounts. Collocation must fulfill the approval process, and go through the warehouse procedures. Reaching the starting point of fixed asset accounting, to be managed in accordance with the relevant provisions of fixed assets.
Article XVI of the medical and health institutions to accept social donations to finance property is mainly used for poor patients rescue and treatment, health education for the public, health personnel training, medical exchanges, scientific research, medical and health institutions, service facilities construction and other public welfare and non-profit business activities.
Article XVII of the medical and health institutions must respect the wishes of the donor, in strict accordance with the agreement to carry out public welfare non-profit business activities. Agreement to limit the use of donated property, medical and health institutions shall not change the use of donated property. If there is a need to change the use of the need to obtain the consent of the donor-funded.
Article XVIII of the endowment funds shall not be used for the payment of employee bonuses and allowances and other personal expenses, and shall not be extracted from the management fee.
Article 19 The use of donated property should be strictly enforced financial laws and regulations, abide by the financial discipline and financial system, and shall not expand the scope of expenditure without authorization, raise the standard of expenditure.
Medical and health institutions should be clear about the use of donation-funded property approval process, the major expenditure projects discussed and decided collectively.
Article 20 of the medical and health institutions to accept social donations to fund property generally may not be used to transfer to other units, shall not be sold at will. It is not easy to store, transport or more than the actual need for materials can be disposed of with the consent of the donor sponsor, the income obtained is still used for the original donation to fund the project or the development of medical and health institutions.
Article 21 of the completion of the donation funded projects to form the balance of funds, into the unit funding balance management, for the development of medical and health institutions. Agreements specify the use of the balance of funds, according to the written agreement.
Twenty-two donations to fund the completion of the project, the medical and health institutions should take the initiative to donate timely feedback to the donor-funded property use, management, and the results of the project. For the donor's query, medical and health institutions should truthfully reply.