Article 29 Assets refer to economic resources that can be measured in monetary terms that are in the possession or use of a primary healthcare organization. It includes current assets, fixed assets and intangible assets.
Strictly prohibits primary healthcare organizations from making foreign investments.
Article 30 Current assets refer to assets that can be realized or consumed within one year (including one year), including monetary funds, receivables and prepayments, and inventories.
Primary medical and healthcare institutions shall comply with the relevant state regulations and establish a sound monetary fund management system. Receivables and prepayments should be cleared and settled in a timely manner and should not be left hanging for a long period of time. For the period of more than three years, confirmed irrecoverable, to identify the reasons, responsibility, in accordance with the prescribed procedures for approval and write-off.
Inventory refers to low-value consumables, sanitary materials, medicines and other materials stored by primary healthcare organizations for the purpose of carrying out business and other activities.
The inventory should be regularly or irregularly checked and inventoried to ensure that the accounts are consistent. For inventory surplus, inventory loss, deterioration, destruction, etc., should be timely to identify the causes, according to the management of the authority to report the approval of timely processing.
Low-value consumables physical management to take "quantitative allocation, trade-in" and other management methods, and the establishment of auxiliary ledger, the number of various types of materials, amount management. The residual value of low value consumable goods recovered by scrapping shall be handled in accordance with the relevant provisions of state-owned assets management.
Primary medical and health care institutions to make their own medicines and materials at cost, and establish a sound management system.
Article 31 Fixed assets refers to assets with a unit value of 1,000 yuan or more (of which: specialized equipment with a unit value of 1,500 yuan or more), a service life of more than one year (excluding one year), and assets that basically maintain their original material form in the course of use. Although the unit value does not reach the required standard, but the durable time in a large number of similar materials for more than one year (excluding one year), should be managed as fixed assets.
Fixed assets of primary health care institutions are divided into four categories: houses and buildings, specialized equipment, general equipment and other fixed assets. Fixed assets are valued at actual cost. Primary health care institutions should take into account the specific circumstances of the unit and develop a detailed catalog of all types of fixed assets.
The purchase and lease of large-scale medical equipment and other fixed assets should be in line with regional health planning, scientifically demonstrated, and reported for approval by the competent department in conjunction with the development and reform department and the finance department in accordance with the relevant state regulations.
Primary medical and health care institutions should improve the efficiency of asset use, the establishment of asset *** enjoyment, *** use system.
Article 32 Construction work in progress refers to construction works for which primary health care institutions have incurred the necessary expenditures, but which have not yet reached the state of delivery and use according to the regulations.
In addition to the implementation of this system, primary health care institutions shall, in accordance with the relevant provisions of the state, separate accounts, separate accounting, strict control of project costs, project estimates, budget management, project completion should be handled as soon as possible for the settlement of the project and the completion of the financial accounts, and timely handling of the asset delivery and use procedures.
Article 33 The follow-up expenditures related to the renewal and reconstruction of fixed assets shall be recorded as fixed assets if they meet the conditions for recognition of fixed assets; the follow-up expenditures related to the repair costs of fixed assets shall be recorded as current expenditures if they do not meet the conditions for recognition of fixed assets.
Article 34 of the basic medical and health institutions should be fixed assets for field inventory. The inventory surplus, inventory loss of fixed assets, should promptly identify the reasons, and in accordance with the provisions of the management authority, reported for approval in a timely manner. Fixed asset management department should be regularly reconciled with the financial sector, so that the account is consistent with the account, the account is consistent.
Article 35 Intangible assets refers to assets that do not have physical form but can provide primary health care institutions with certain rights. Including land use rights, primary health care institutions purchased separately valued software applications and other property rights.
Purchased intangible assets are valued at the price actually paid.
Article 36 of the primary health care institutions to sell, transfer, scrap fixed assets or fixed assets destroyed, shall be dealt with in accordance with the provisions of state-owned assets management.
Transfer of intangible assets shall be in accordance with relevant provisions of the asset evaluation.