Article 1 In order to meet the needs of the development of medical and health undertakings, strengthen the financial management and supervision of hospitals, standardize the financial behavior of hospitals, and improve the efficiency in the use of funds, this system is formulated in accordance with the relevant national laws and regulations, the Financial System of Public Institutions (order of the Ministry of Finance) and the relevant provisions of the state on deepening the reform of the medical and health system, combined with the characteristics of hospitals.
Article 2 This system is applicable to all kinds of independent accounting public hospitals in People's Republic of China (PRC) (hereinafter referred to as hospitals), including general hospitals, traditional Chinese medicine hospitals, specialist hospitals, out-patient departments and sanatoriums. , excluding urban community health service centers (stations), township hospitals and other grassroots medical and health institutions.
Third, hospitals are non-profit organizations.
The four basic principles of hospital financial management are: implementing relevant national laws, regulations and financial rules and regulations; Adhere to the principle of practicing economy and running the cause diligently; Correctly handle the relationship between social benefits and economic benefits, correctly handle the interests of the state, units and individuals, and safeguard the public welfare of hospitals.
The main tasks of hospital financial management are: to formulate a scientific and reasonable budget and truly reflect the financial situation; Organize income according to law and strive to save expenses; Improve the financial management system and internal control mechanism; Strengthen economic management, implement cost accounting, strengthen cost control, implement performance appraisal, and improve the efficiency of capital use; Strengthen the management of state-owned assets, rationally allocate and effectively use state-owned assets and safeguard the rights and interests of state-owned assets; Strengthen financial control and supervision of economic activities to prevent financial risks.
Article 6 A hospital shall set up a special financial institution, staffed with full-time personnel according to the relevant provisions of the state, and accounting personnel must hold relevant certificates.
A third-level hospital must have a chief accountant, and other hospitals can refer to the actual situation.
Seven hospitals to implement? Unified leadership and centralized management? Financial management system. The financial activities of the hospital are led by the hospital president and chief accountant and managed by the hospital financial department.
Chapter II Unit Budget Management
Article 8 Budget refers to the financial revenue and expenditure plan prepared by the hospital according to the relevant state regulations and career development plans and objectives.
Hospital budget consists of income budget and expenditure budget. All income and expenditure of the hospital should be included in the budget management.
Article 9. State practice in hospitals? Approved revenue and expenditure, fixed subsidies, cost overruns and balances are used according to regulations? Budget management measures. Local governments can develop conditional hospitals according to local conditions? Approved revenue and expenditure, fixed expenditure based on income, overpayment, differential subsidy, and clear rewards and punishments? Pilot and other management methods.
The specific items and standards of the quota subsidy shall be determined by the financial department at the same level in conjunction with the competent department (or organizer) according to the relevant provisions of the government's health investment policy.
Article 10 A hospital shall implement comprehensive budget management, and establish and improve budget management systems such as budget preparation, examination and approval, implementation, adjustment, final accounts, analysis and assessment.
Article 11 A hospital shall, in accordance with the provisions of the state on budgeting, make a comprehensive analysis of the implementation of the previous budget, and calculate the income budget according to the enterprise development plan and the factors of increasing or decreasing the budget income; According to the needs and possibilities of business activities, prepare expenditure budgets, including basic expenditure budgets and project expenditure budgets. The budget of revenue and expenditure must adhere to the principles of fixed expenditure by revenue, balance of revenue and expenditure, overall consideration and ensuring key points. No deficit budget shall be prepared.
Twelfth hospital budget after examination and approval by the hospital decision-making body, submitted to the competent department (or organizer).
The competent department (or organizer) carefully examines the legitimacy, authenticity, integrity, scientificity and soundness of the hospital budget according to the industry development plan, and makes a summary and comprehensive balance.
According to the relevant requirements of macroeconomic policies and budget management, the financial department shall examine and approve the hospital budget declared by the competent department (or organizer) in accordance with the prescribed procedures. , 1 2