General requirements for the connection between old and new systems
(a) the hospital before 20 1 1 (affiliated hospitals of pilot cities linked to the reform of public hospitals, the same below) or 20 12 (affiliated hospitals of pilot cities linked to the reform of public hospitals, the same below), should still be in accordance with the original. Since July of 1 1, or 1, 20 12, 1, hospitals should carry out accounting and prepare financial reports in strict accordance with the new system.
(two) the hospital should be in accordance with the provisions of the old and new system of convergence. Related work includes the following aspects:
1. Before implementing the new system, complete the following tasks:
First, conduct a comprehensive inventory, inventory and verification of the assets and liabilities of the unit. After the inventory has been confirmed to be unrecoverable for more than 3 years, the inventory gains, losses and damages of medical receivables, drugs and inventory materials, inventory gains and losses of fixed assets, assets and liabilities that should be confirmed but not confirmed should be submitted for approval and handled according to the original system.
The second is to check the original price, source of funds, service life and useful life of the company's fixed assets and intangible assets, so as to prepare for depreciation of fixed assets and retrospective confirmation of hedged funds.
Iii. Prepare the account balance table of 20 1 1 or 201165438+365438+February 30th according to the original account.
2. According to the new system, establish a new account of July 2065438 +0 1 or July 2065438 +02 1.
3. Transfer all the account balances of the original account 20 1 112,31to the new account and adjust it according to the new system, so as to make the capital accounts related (that is, the accounts set up for capital construction investment are accounted separately according to the accounting system of state-owned construction units). The above-mentioned "original accounting subjects" refer to the accounting subjects stipulated in the original system and the accounting subjects added by the hospital with reference to the relevant supplementary provisions issued by the Ministry of Finance.
The comparison between old and new accounting subjects is shown in the attached table of this regulation.
4. According to the opening balance of each account in the new account, prepare the balance sheet at the beginning of 20 1 1 or 20 12 1 according to the new system.
Transfer the balance of the original account to the new account.
(1) Asset category.
1. Cash, bank deposit, zero-balance account amount, other monetary funds, financial refundable amount, medical expenses receivable from inpatients, medical expenses receivable, provision for bad debts, materials under processing, prepaid expenses, and projects under construction.
The new system includes cash on hand, bank deposit, zero-balance account amount, other monetary funds, financial refundable amount, medical expenses receivable from inpatients, bad debt reserve, materials under processing, prepaid expenses and projects under construction, and its accounting contents are the same as those of the original account. When transferring money, the balance of the above subjects in the original account should be directly transferred to the corresponding subjects in the new account. If the corresponding subjects in the new account have detailed subjects, the balances of the above subjects in the original account should be analyzed and transferred to the relevant detailed subjects of the corresponding subjects in the new account.
2. "Other receivables" subject.
The new system has set up the subjects of "other receivables" and "prepayments", in which the accounting content of "other receivables" has changed compared with the original subject "other receivables": first, the accounting content of long-term investment interest or receivable profits has been added; Second, the advance payment of the hospital is no longer accounted for, and the corresponding content is transferred to the "advance payment" subject in the new system. When transferring money, if the account balance of "other receivables" in the original account contains prepayment, the account balance should be analyzed: transfer the prepayment balance to the account of "prepayment" in the new account, and transfer the remaining balance to the account of "other receivables" in the new account.
3 "drugs", "drug purchase and sale price difference" and "inventory materials" subjects.
The new system does not set up the subjects of "drugs" and "drug purchase price difference", but sets up the subject of "inventory materials", and its accounting scope is expanded to include the accounting contents of "drugs" and "inventory materials" in the original subject. The original system changed the drug price accounting to the purchase price accounting. When transferring money, set up detailed accounts such as drugs, sanitary materials, low-value consumables and other materials under the inventory items in the new account, and transfer the balance analysis of the inventory items in the original account to the relevant detailed accounts of the inventory items in the new account; Transfer the balance of related details of drug subjects in the original account to the debit of corresponding details of drug subjects in the new account, and transfer the balance of related details of drug purchase and sale price difference subjects in the original account as the debit of corresponding details of drug subjects in the new account.
4. "Foreign investment" subject.
The new system divides hospital foreign investment into short-term investment and long-term investment, and accordingly sets up two subjects: "short-term investment" and "long-term investment". The accounting contents of these two subjects are basically the same as those of the original subject "Foreign Investment". When transferring money, the balance of "foreign investment" in the original account should be analyzed: the balance of foreign investment that can be realized at any time and held for no more than 1 year (including 1 year) should be transferred to the "short-term investment" account in the new account, and the remaining balance should be transferred to the relevant subsidiary account of the "long-term investment" account in the new account.
5. "Fixed assets" subject.
The new system has set up the subject of "fixed assets". Due to the improvement of the value standard of fixed assets, some physical assets accounted for as fixed assets in the original account will be converted into low-value consumables according to the new system. When transferring money, the balance of "fixed assets" in the original account should be analyzed according to the newly determined fixed assets catalogue and the liquidation of fixed assets:
(1) If it does not meet the fixed assets confirmation standard in the new system, the corresponding balance will be transferred to the "Inventory Material" account in the new account; For those that have been collected out of the library, the cost should be amortized at the same time, and the registration and management of related physical assets should be done well. In the new account, debit the "public fund" account and credit the "inventory materials" account.
(2) If the fixed assets that meet the confirmation criteria in the new system have been transferred to liquidation due to sale, scrapping or damage, but have not been written off from the original account, the corresponding balance together with the corresponding balance of the fixed fund account should be transferred to the fixed assets liquidation account in the new account, debited to the fixed assets liquidation account in the new account and credited to the fixed assets account in the original account.
Fixed assets that have been cleaned up but not cleaned up at the time of handover between the old and the new, and related cleaning expenses and cleaning income after the implementation of the new system. , by the "fixed assets liquidation" account in the new account.
(3) For those who meet the fixed assets recognition criteria in the new system and have not been transferred to liquidation, the corresponding balance shall be transferred to the "fixed assets" account in the new account.
6. "Intangible assets" subject.
The new system sets up the subjects of "intangible assets" and "cumulative amortization", which reflect the original price and accrued cumulative amortization of intangible assets respectively. The balance of "intangible assets" in the original account reflects the value of intangible assets that have not been amortized. When transferring, we should analyze the accumulated debit and credit amounts of intangible assets in the original account, transfer the accumulated debit amount of intangible assets in the original account to the intangible assets account in the new account, and transfer the accumulated credit amount of intangible assets in the original account to the accumulated amortization account in the new account. The transfer amount of intangible assets in the new account MINUS the transfer amount of accumulated amortization account is equal to the balance of intangible assets in the original account.
7 "pending property loss and overflow" subject.
The new system has set up the subject of "pending property loss and surplus", and its accounting content is basically the same as the corresponding subject in the original account. Because the hospital should carry out property inspection according to this regulation before implementing the new system, and report the surplus, shortage and damage of assets for approval and disposal, the item of "loss and surplus of pending property" in the original account should generally be zero at 2011,12, 3 1 day. The new account can be activated directly from July 1 1 or July 12 1. On June 30th or June 30th, 20165438+February 30th, 65438+February 30th, if there is a balance in the original account of "Loss and Overflow of Pending Property", the balance shall be directly transferred to the new account of "Loss and Overflow of Pending Property".
(2) Liabilities.
1. Short-term loans, prepaid medical expenses, accrued expenses, long-term loans and long-term payables.
The new system has set up short-term loans, prepaid medical expenses, accrued expenses, long-term loans, long-term payables and other subjects, and its accounting content is basically the same as the above-mentioned corresponding subjects in the original account. When transferring money, the balance of the above subjects in the original account should be directly transferred to the corresponding subjects in the new account.
2. "Payables exceed receipts" account.
The new system does not set the account of "Payable Overreceipt", but sets the account of "Payable Overreceipt", and its accounting content is different from the original system. Under normal circumstances, there is no balance in the "A/P Overcharge" account in the original account, and no transfer is required. If there is a balance in the "A/P Overreceipt" account in the original account, the balance should be transferred to the "A/P" account in the new account.
3. "Accounts payable" subject.
The new system has set up accounts payable, notes payable and prepayments. When transferring money, the balance of accounts payable and its subsidiary accounts in the original account should be analyzed: if there is debit balance in the subsidiary accounts of accounts payable, the debit balance in the subsidiary accounts of debit balance should be transferred to prepayments in the new account, and the credit balances in other subsidiary accounts should be transferred to accounts payable and notes payable in the new account respectively according to the new system; If there is no debit balance in the "Accounts Payable" subsidiary account, the account balance should be transferred to "Accounts Payable" and "Notes Payable" in the new account respectively according to the new system.
4 "Payable wages (retirement expenses)", "Payable local (departmental) allowances and subsidies" and "Payable other personal income" subjects.
The new system does not set up the accounts of wages payable (retirement expenses), local (departmental) allowances and subsidies payable and other personal income payable, but sets up the accounts of employees' salaries payable, which covers the accounting contents of the above three accounts in the original account. Hospitals should set up detailed subjects under the new accounting subjects according to the relevant provisions of the state. When transferring money, the balance of wages payable (retirement expenses), local (departmental) allowances and other personal income in the original account should be transferred to the related detailed accounts of employee salaries payable in the new account.
5 "social security fees payable" and "other payables" subjects.
The new system sets up subjects such as social security fees payable, taxes payable, other payables, welfare fees payable, and science and education project carry-over. Among them, the accounting scope of the "social security fee payable" subject is larger than the original subject, including the housing provident fund withheld and remitted; The accounting scope of "other payables" is smaller than the original account, excluding the housing accumulation fund withheld and remitted, various taxes payable, unused funds for scientific research and teaching projects, etc. And transfer the corresponding contents to the subjects of "social security fees payable", "taxes payable" and "science and education project carry-over (surplus)" under the new system. When transferring money, the balance of social security fees payable in the original account should be transferred to the social security fees payable in the new account, and other payable balances in the original account should be analyzed: the balance of social security fees payable, such as the housing accumulation fund withheld on behalf of others, should be transferred to the social security fees payable in the new account; Transfer the balance of tax payable to the "tax payable" account in the new account; Transfer the balance of funds belonging to scientific research and teaching projects to the "science and education project carry-over (surplus)" subject in the new account; Transfer the balance to the other accounts payable account in the new account.
If the "other payables" subject in the original subject has employee welfare expenses extracted from the cost, the corresponding balance should also be transferred to the "welfare expenses payable" subject in the new subject.
(3) net assets.
1. "Operating fund" subject.
The new system has set up the subject of "public fund", but it no longer sets up the detailed subjects of "general fund" and "investment fund" under this subject, and its accounting scope has changed compared with the original subject of "public fund", which no longer includes the funds carried forward from the basic expenditure of financial subsidies. When transferring money, the balance of the detailed accounts of "general fund" and "investment fund" in the original account should be transferred to the "public fund" account in the new account.
2 "special fund" subjects.
The new system has set up "special fund" and "welfare funds payable" subjects. The accounting content of "special fund" is different from the corresponding subjects in the original system: the accounting content of "special fund" in the original system includes repair and purchase fund, employee welfare fund, housing fund and retention fund. The new system cancels the repair fund and increases the medical risk fund; For the employee welfare expenses extracted from the cost according to the relevant provisions of the state, the original system stipulates that the "special fund" shall be accounted for, and the new system stipulates that the "welfare expenses payable" shall be accounted for. When transferring money, a detailed account should be set up under the "special fund" subject of the new account in accordance with the provisions of the new system, and the transfer should be made according to the following requirements:
(1) repair and purchase fund. Transfer the balance of the "special fund-repair and purchase fund" detailed account in the original account to the "public fund" account in the new account.
(2) employee welfare fund. Before the implementation of the new system, the hospital has separately accounted for the employee welfare expenses extracted from the cost and the employee welfare expenses extracted from the balance through the account of "other payables" and the detailed account of "special fund-employee welfare expenses", so the balance of the original account of "special fund-employee welfare expenses" should be directly transferred to the new account of "special fund-employee welfare expenses".
Before the implementation of the new system, hospitals should analyze the balance of the detailed account of "special fund-employee welfare expenses" for the employee welfare expenses extracted from the cost and the employee welfare expenses extracted from the balance: transfer the balance of employee welfare expenses extracted from the cost but not yet spent according to the relevant provisions of the state to the "welfare expenses payable" account in the new account, and transfer the remaining balance to the "special fund-employee welfare expenses" account in the new account. If the balance of the subsidiary account cannot be distinguished in the original account, all the balances of the subsidiary account should be transferred to the "special fund-employee welfare expenses" subsidiary account in the new account.
(3) Science and education project fund. If the "special fund" account in the original account has funds for scientific research and teaching projects defined by the new system, the balance should be transferred to the "science and education project carry-over (surplus)" account in the new account.
(4) Other special funds. Other special funds in the original account shall be retained according to relevant regulations, and the balance shall be transferred to the relevant detailed subjects of the "special funds" account in the new account; If there is no basis for reservation, the balance will be transferred to the "business fund" account in the new account.
3. "Fixed fund" subject.
There is no "fixed fund" subject in the new system. When transferring money, the balance of the original account "fixed fund" after deducting the new account "fixed assets clearing" should be transferred to the new account "public fund".
4. "Balance of payments" subject.
The new system does not set the subjects of "balance of payments", but sets the subjects of "current balance" and "financial subsidy carry-over (surplus)". Among them, the main difference between the "current balance" account and the "balance of income and expenditure" account in the original account is that it no longer includes the balance of special financial subsidies. When transferring money, the following two situations are distinguished:
(1) For hospitals that have implemented the new system since July, 20 1 and1,the balance of income and expenditure in the original account and the balance in its subsidiary account should be analyzed: the credit balance of the balance subsidiary account-financial special subsidy balance in the original account should be transferred to the financial subsidy carry-over (surplus)-financial subsidy carry-over (project expenditure carry-over) in the new account.
(2) Hospitals implementing the new system since 201265438+1kloc-0/should analyze the credit balance of the original account "Balance of payments-special financial subsidy balance": the balance carried forward by financial projects under the new system should be transferred to the new account "Financial subsidy carry-forward (surplus)-financial subsidy carry-forward (project Transfer the financial project subsidy balance under the new system to the "financial subsidy carry-over (surplus)-financial subsidy balance" detailed account in the new account.
5. "Balance Distribution" account.
The new system has set up the subject of "balance distribution", and its accounting content is basically the same as that of the original system. Generally, the "Balance Distribution" account in the original account has no balance and does not need to be transferred. If the balance distribution account in the original account has a debit balance, the balance should be transferred to the balance distribution account in the new account.
If the credit balance in the original account "Balance Distribution-Balance to be distributed" separately reflects the financial basic expenditure subsidy funds carried forward to the next period, the balance should be transferred to the new account "Financial subsidy carry-forward (surplus)-financial subsidy carry-forward (basic expenditure carry-forward)".
(4) categories of income and expenditure.
Financial subsidy income, superior subsidy income, medical income, drug income, other income, medical expenditure, drug expenditure, management expenses, special financial expenditure, other expenses and other subjects.
Because there is no balance at the end of the month or at the end of the year in the original account, there is no need to transfer money. Starting from July 1 1, 20 12, 1, the income and expenses shall be set and accounted according to the new system.
Three. Retroactively adjust some balance sheet items according to the new system.
(a) adjust the basic expenditure of financial subsidies.
According to the new system, if the hospital has not used the financial basic expenditure subsidy (that is, the financial subsidy basic expenditure carry-over), it will no longer withdraw the employee welfare fund and transfer it to the business fund. The hospital should transfer the amount of financial basic expenditure subsidies that have been transferred to public funds but have not been used after the reform of the national treasury management system back to the subject of "financial subsidy carry-over (surplus)". In the new account, according to the amount of financial basic expenditure subsidies that have been transferred to public funds but have not yet been used after the reform of the national treasury management system, the subject of "public funds" is debited and the subject of "financial subsidy carry-over (surplus)-financial subsidy carry-over (basic expenditure carry-over) is credited.
(2) Retroactively confirm the hedged funds.
According to the provisions of the new system, financial subsidies and funds for science and education projects used by hospitals to purchase and build fixed assets and intangible assets should be recognized as hedged funds and offset when depreciation and amortization of assets are accrued. The hospital should retroactively confirm the amount of all the fixed assets in account before the implementation of the new system (except the fixed assets transferred to the subjects of "fixed assets clearing" and "inventory materials" and the book balance of intangible assets formed by financial subsidies and funds for science and education projects) as the funds to be rushed. For fixed assets that are really difficult to trace except houses, buildings and intangible assets, the hedged funds shall be confirmed at least in the following scope: 1999 1+ assets that have been recorded as fixed assets and are still in the account before the implementation of the new system.
In accordance with the above requirements, when the book balance of fixed assets and intangible assets formed by financial subsidies and science and education project funds is retroactively confirmed as the fund to be rushed, debit the account of "institution fund" and credit the account of "fund to be rushed" in the new account.
(3) Depreciation reserve for fixed assets.
According to the new system, hospitals should accrue depreciation for fixed assets other than books. Hospitals should accrue depreciation for fixed assets formed before the implementation of the new system (except those transferred to the subjects of "fixed assets clearing" and "inventory materials" and account books) in accordance with the new system, and the accrued depreciation should be offset against the funds to be rushed and public funds. In the new account, debit the account of "fund to be offset" according to the part of depreciation, debit the account of "institutional fund" according to the remaining part of depreciation, and credit the account of "accumulated depreciation" according to depreciation.
(four) to make up for the interest on long-term debt investment.
According to the new system, hospitals should calculate and confirm the accrued interest of long-term debt investment and confirm the interest income on schedule. Hospitals should supplement the accrued interest of long-term debt investment and increase the career fund according to the new system. According to the amount of interest to be added, debit the other receivables [long-term debt investment with interest paid by installments] or debit the new account "long-term investment-debt investment (interest receivable)" [long-term debt investment with principal and interest paid at one time] and credit it to the Public Offering of Fund account.
(5) Adjust the bad debt reserve.
Compared with the original system, the measurement of bad debt reserve under the new system has changed: first, the original system stipulates that bad debt reserve should be accrued according to a certain proportion of the medical expenses receivable from inpatients and the balance of medical expenses receivable at the end of the year; The new system stipulates that the scope of bad debt provision is medical receivables and other receivables; Second, the implementation of the new system in hospitals may adjust the proportion and method of bad debt provision. The hospital should recalculate the measurement amount of bad debt reserve according to the new system, and debit or credit the bad debt reserve account of the new account and the fund account of the institution according to the difference between the recalculated amount and the balance of the original account.
(6) Write off the start-up expenses.
According to the provisions of the new system, the start-up expenses incurred by hospitals are no longer amortized in installments, but directly included in the management expenses. Hospitals should reduce the original start-up expenses that have not been amortized into enterprise funds. During reconciliation, debit the account of "institutional funds" in the new account and credit the account of "organization expenses" in the original account.
According to the new system, the relevant data of the capital construction account will be merged into the new account.
Hospitals should separately account for capital construction investment according to the requirements of the new system and the relevant regulations of the state, and at the same time incorporate the relevant data of capital construction account into the "big account" of hospital accounting.
Hospitals should set up a detailed account of "infrastructure projects" under the new accounting subject "construction in progress" to calculate the expenditure of construction projects included in the infrastructure subjects.
When the balances of related subjects set in the original capital construction account on February 30th, 20 1 1 or 201,3 1 are merged into the new account, the calculation methods of construction and installation project investment, equipment investment, deferred investment and advance payment in the capital construction account are as follows. According to the balance of "delivered assets" and other subjects in the capital account, add "fixed assets" and other subjects in the new account; According to the balance of "infrastructure investment loan" in the "capital construction" subject, add "long-term loan" in the new subject; According to the balance of the "infrastructure appropriation" subject, add "pending fund" and other subjects in the new subject; According to the balance of other subjects in the basic construction subject, analyze and adjust the corresponding subjects in the new subject.
After the implementation of the new system, the hospital should at least conduct the accounting treatment of infrastructure-related business in the "big account" according to the amount of related subjects of infrastructure account on a monthly basis.
Connection between old and new accounting statements
(1) Prepare the balance sheet at the beginning of 20 1 1 or 20 12 1.
Hospitals should prepare the balance sheet at the beginning of 20 1 1 or 20 12 1 month according to the new system.
(2) Since July 1 year, hospitals implementing the new system have compiled 20 1 1 year accounting statements.
1.2011July-65438+February accounting statements.
Hospitals are not required to fill in the column of "balance at the beginning of the year" when compiling the balance sheet at the end of February.
When compiling the monthly income and expenditure summary table and medical income and expenditure schedule from July to February of 20 1 1, the hospital should add the column "1-June" before the column "number of months" in the table, and the data in this column should be based on 20 1 1 65438. The "number of months" column in the table shall fill in the data from July to 65438+February according to the reporting caliber stipulated in the new system. The column of "Cumulative number of this year" in the table is filled in according to the data in the column of "1-June" plus the data calculated in July-65438+February according to the new system.
2.20 1 1 annual accounting statements.
The 20 1 1 annual accounting statement prepared by the hospital should include balance sheet, income and expenditure summary table and medical income and expenditure schedule, and it is not necessary to prepare cash flow statement and financial subsidy income and expenditure statement for this year.
When preparing 20 1 1 year-end balance sheet, it is not required to fill in the column of "balance at the beginning of the year".
When compiling 20 1 1 summary table of income and expenditure and detailed table of medical income and expenditure, it is not required to fill in the comparative figures of the previous year, but the column "1-June" should be added before the column of "accumulated figures of this year", which is filled in the same way as the above 20117-65433.
(3) The preparation of the hospital's 20 12 annual accounting statements.
Hospitals should prepare monthly, quarterly and annual accounting statements for 20 12 years according to the provisions of the new system. 20 12 when compiling the summary table of annual income and expenditure, the detailed table of medical income and expenditure and the financial subsidy income and expenditure statement, it is not required to fill in the comparative figures of the previous year.
Attachment: Comparison Table of Accounting Subjects of New and Old Hospital Accounting Systems
Attachment: Comparison table of accounting subjects of old and new hospital accounting systems; accounting subjects of old hospital accounting system+supplementary provisions; accounting subjects serial number serial number name 1 1 001cash on hand1cash 2 1002 bank deposit1 003 Zero Balance Account Amount+Zero Balance Account Amount 4 65448 Monetary Fund/KOOC-0/09 Other Monetary Funds 5/KOOC-0/0/KOOC-0/Short-term Investment 6/KOOC-0/20/KOOC-0/0/KOOC. The refund amount is directly paid by the financial authority. 7 12 1 1 medical expenses receivable of inpatients18 12 12 medical expenses receivable/kloc-0. 438+02 15 other receivables 1 19 other receivables1kloc-0/221bad debt provision14 bad debt provision/kloc-0. 130 1 inventory materials 12 1 22 drug purchase and sale price difference 123 inventory materials 13 1302 processing materials/kloc-0. 38+0 prepaid expenses 13 1 prepaid expenses15015015438+050150. 5438+06 160 1 fixed assets15/fixed assets 17 1602 accumulated depreciation18 16/kloc. 438+062 1 fixed assets liquidation 20 170 1 61intangible assets 21kloc-0/702 cumulative amortization 22180. Kloc-0/8 1 medical expenses to be processed in advance 204 medical expenses in advance 29 2204 wages payable to employees+wages payable (retirement fee)+local (departmental) allowances and subsidies payable+other personal income 30 2205 welfare expenses payable 3 1 32 33 2206 2207 2209 social security fees payable+taxes payable and other payables. Pay social security fees and other payables 34 230 1 accrued expenses 22 1 accrued expenses 35 240 1 long-term loans 23 1 long-term loans 36 2402 long-term payables 24 1 long-term payables 3. Net assets 37 300 1 business. Operating fund 38 3 1068 target fund 302 fixed fund 40 330 1 financial subsidy carry-over (surplus) 4 1 3302 science and education project carry-over (surplus) 42 340 1 current balance 305 balance of payments 43 350 1 balance distribution 300. Kloc-0/ 400 138+002 Financial Subsidy Income Basic Expenditure Item Expenditure 40 1 Financial Subsidy Income 46 420 1 Science and Education Project Income 47 430 1 Other Income 409 Other Income 402 Superior Subsidy Income 5. Expense Category 48 500/Kloc-0 1 medical expenses 4 12 drug expenses 49 5 10638530 1 management expenses 4 15 management expenses 52 5302 other expenses 4 19 other expenses Note: The items marked with "+"in the above table are for hospital reference. Among them, wages payable (retirement fee), local (departmental) allowances and other personal income payable replaced the "205 wages payable" subject in the original hospital accounting system.