assets and goods; property and materials;
"Property and materials" in the academic literature
1, there are several interpretations of the property and materials: First, property and materials refers to the property and materials, property is a fixed asset, the material is a current asset. Current assets. Secondly, property and materials refers to property materials, is a material - property, that is, fixed assets, as materials, materials, materials, a material is a material
Property and materials management system
One, fixed asset management
Fixed asset recognition criteria, classification and valuation
1, recognition criteria
1) general equipment unit value of 500 yuan or more, professional equipment unit value of 800 yuan or more,
use time of more than one year, and basically maintain the original form of materials in the process of use.
2) Although the unit value does not reach the required standard, but the use of a large number of similar materials and equipment for more than one year, also belongs to the scope of fixed assets, should be managed as fixed assets.
2. Scope and Classification
1) Houses and Buildings: refers to all houses and buildings and all kinds of ancillary facilities whose property rights belong to the unit; 2) Specialized Equipment: refers to all kinds of medical instruments and equipments used in the business;
3) General Equipment: refers to the equipments, furnitures, utensils and transportation used in the office and affairs, etc.;
4) Books: refers to all kinds of specialized books, technical books and important magazines, etc.
5) Other fixed assets: refers to fixed assets that do not fall within the scope of the above categories.
3, valuation
1) purchased fixed assets, according to the purchase price, including transportation and handling, packaging costs, installation and adjustment
testing fees and import taxes and so on;
2) newly built houses and buildings, according to the actual expenditures incurred prior to the delivery of the fixed assets for use;
3) in the original basis of the alteration and expansion of the housing occurred Buildings, according to its original value plus the actual expenditure incurred in the expansion, less the original value of the fixed assets removed in the process of conversion and expansion and fixed assets realized income after the balance;
4) self-made fixed assets, according to the actual costs incurred in the manufacturing process;
5) borrowing to purchase fixed assets, the installation of the borrowing interest incurred before delivery should also be included in the fixed assets value;
6) Fixed assets receiving donations are valued at the price of similar fixed assets in the market. The costs incurred in accepting fixed assets shall be included in the value of fixed assets;
7) fixed assets transferred without compensation or transferred due to the merger of the hospital shall be valued according to the original book value of the original unit;
8) surplus fixed assets shall be valued at full replacement value.
Two fixed asset management principles
Hospital fixed assets, unified leadership, management, hierarchical responsibility management principles. In view of the current situation in the hospital, temporarily set up equipment and general affairs department as a specialized property management department, the use of the department to designate a person responsible for the management, and establish and improve the corresponding management system.
1, the establishment of a sound system of three accounts and a card
The Finance Department is responsible for the general account of fixed assets and the first level of detailed ledger, the amount of accounting; property management is responsible for the second level of detailed ledger, according to the category, name, specifications, models, the number of amounts accounted for; use of the section is responsible for the construction of card (ledger), the number of management. To achieve the accounting department has accounts, property management department has accounts and cards, the use of the section has a card, easy to check and verify, mutual control.
2, property management department responsibilities
Equipment Division is mainly responsible for medical equipment planning, procurement, acceptance, installation and commissioning, scientific demonstration, internal transfers, repair and maintenance, inventory, and for the transfer, change in value, loss, scrap and other relevant procedures for approval, the establishment of equipment and instrumentation according to the archives management requirements of the technical file and operation logs, the implementation of the system of responsibility for large-scale valuable equipment, instruments, designate a person to manage. The large and valuable equipments and instruments are under the responsibility system, and special persons are appointed to manage them. The General Affairs Section is mainly responsible for the procurement of fixed assets, acceptance, custody, handling procedures for entry and exit, sound accounts, inventory count, application for the scrapping of assets after verification, and regularly check with the Finance Section, so as to achieve the accounts, accounts, accounts, accounts consistent with the card.
3, the use of the department's responsibilities
Responsible for the management and maintenance of the fixed assets of the room, registration accounts, cleaning inventory work, do a good job of the equipment
Use, maintenance, failure, accidents and other records. In the event of loss, scrap or for some reason the epidemic prevention station needs to be repaired in a timely manner to reflect to the property management department. In accordance with the "who uses, who is responsible for" principle, the section property to designate a person to manage, to do a regular inventory of the physical, account (card) in line with the actual.
Three fixed assets purchase, the management of adoption
1, the management of the purchase
1) should be based on the spirit of thrift and frugality, give full consideration to the needs of the work and the actual possibility of the basis, according to
approved plans and budgets for.
2) the acquisition of equipment should be declared in accordance with the provisions of the large-scale instruments and equipment to carry out feasibility studies, the declaration should be a detailed description of the price of the instruments and equipment, performance, scope of application, the predicted social and economic benefits, etc., and through the organization of expert consultation and other methods of the installation conditions, the ability to match the installation, sources of funding, technical force and utilization of the situation of the comprehensive demonstration.
3) for the purchase, transfer of equipment, must be invoices, transfer orders, contracts and other organizational acceptance, according to the ordering contract and invoice content in a timely and serious quality and quantity inspection. If found that the model specifications do not match, poor performance, quantity short, quality does not meet the requirements or mutilated damage, lack of accessory information, etc., should immediately contact with the supply unit, as soon as possible to solve the problem.
4) Timely handling of property accounting, warehousing, distribution and other related procedures. Acceptance of fixed assets, according to the type of property to fill out the "acceptance of warehousing", financial and property management department according to the invoice (or transfer orders), warehousing acceptance, registration of fixed assets ledger, ledger and account.
2, the management of the use of
1) the use of fixed assets must be strict procedures, the use of the department to fill out the "property and materials out of the warehouse" in triplicate, a copy of the warehouse custody to keep the bottom, a copy of the property management department, a copy of the accounts, a copy of the department of the use of the depository.
2) the timely establishment of accounts, warehouse custody and the use of each department, to achieve a clear responsibility, complete procedures.
Four fixed assets disposal management
Hospital buildings, land, vehicles and single (Taiwan) book value of more than 800 yuan of instruments and equipment disposal, must submit a written application, fill out the "administrative institutions, state-owned assets disposal form", the competent authorities reviewed and agreed to report to the County State-owned Assets Management Bureau in conjunction with the County Bureau of Finance for approval; hospitals for the following standards for the asset disposal, by the Finance Section, the property and materials department, and the county financial bureau for approval. Disposal, organized by the Finance Division, property and material management department after the demonstration, reported to the competent department for approval, and copied to the county state-owned assets management bureau, the county finance bureau for the record.
Five fixed assets inventory
Hospitals regularly or irregularly on fixed assets inventory, a comprehensive inventory before the end of the year. Inventory of fixed assets inventory work, organized and implemented by the property management department, the use of the department *** with the clean-up, accounting department is responsible for guidance and supervision. Inventory staff should be in-depth to the use of section-by-section inventory check, found that the lack of timely records, identify the reasons for the approval procedures in accordance with the prescribed procedures, to be approved after the adjustment of the accounts, to ensure that the accounts, accounts, accounts of the three cards in line with the three. Fixed assets in surplus, after identifying the reasons, according to the full value of the replacement of the accounts, and adjust the accounts in a timely manner.
Six repair fund extraction
According to the book value of fixed assets at a certain rate to extract the repair fund. Extraction rate in accordance with the "Zhejiang Province," the hospital financial system "Supplementary Provisions" in the implementation of the standards set out in the system, if the system is changed, then the implementation of the provisions of the new system.
Seven fixed assets management work assessment
Fixed asset management should be included in the year-end assessment of one of the contents, the purpose is to manage the equipment, equipment, give full play to the equipment should be effective. Sound management system, the use of reasonable, pay attention to maintenance, to ensure safety, to extend the service life, improve the effectiveness of the use of the section and individual, to achieve better social and economic benefits, should be commended, rewarded; mismanagement, negligence or violation of operating procedures, resulting in losses, the parties concerned should be held accountable for the responsibility of the relevant provisions of the compensation process.
Two, inventory management
Inventory refers to the hospital for business activities and other activities and storage of medicines, health materials, low value consumables, other materials, materials in processing. Inventory materials in accordance with the "planned procurement, quantitative supply" approach to management.
One of the procurement to develop a reserve quota standards, procurement staff need to be based on the hospital's material procurement plan to organize orders and purchases, so that the quantity, quality, specifications, models, performance of the stock of materials in line with the needs of the hospital's business activities, to prevent backlogs and waste.
The second warehousing management
Materials should be checked before warehousing the goods in the number, variety, specifications and shipping orders, invoices and contracts, and carefully weighing points, while the quality of the warehouse can be inspected by the warehouse is responsible for the inspection, where the need to be assisted by the technical departments of the inspection should be responsible for the inspection of the technical departments. Acceptance inspection, such as the number of shortages found, model specifications do not match or quality problems, etc., timely notification of procurement staff to contact with the supply unit, requiring replacement, make up for the shortage or return. Only when the documents, quantity and quality acceptance is correct, the material management department can be warehoused, register, and will be warehousing notice together with invoices, waybills, etc. sent to the financial department.
Three out of the warehouse management
The sections must fill out the "requisition form" and the head of the section review and territorial integrity of the person who took the signature, the material management department of the unsigned materials can be refused to send. Custodian shall not lend all the hospital materials without authorization.
Four material storage management
Materials in the storage process, should be according to different specifications, performance and shape of the implementation of scientific and reasonable arrangement, in order to facilitate the issuance and checking inventory. In order to ensure the safety of the warehouse and prevent the deterioration of materials, to do a good job of fire prevention, anti-theft, moisture, explosion-proof work. In the process of material storage, but also need to establish a sound account card file, timely grasp and feedback needs, supply, consumption, storage and other conditions, found that the material is close to the reserve, timely notification of procurement staff to organize the purchase of goods.
Five materials inventory inventory
Materials inventory by month, the end of the year for a comprehensive inventory, check the number of materials accounted for with the number of actual inventory is consistent with the inspection of a variety of materials are not overstocked backlog, damage, deterioration and so on. In the inventory work if found in the inventory, inventory loss, should analyze the reasons, respectively, timely processing.
Three, the management of monetary funds
Money funds mainly include cash and bank deposits. Hospitals should strengthen the management of monetary funds, strict compliance with the "Provisional Regulations on Cash Management" and "Bank Settlement Scheme".
A cash management
1, all the income of the hospital is unified by the financial department to collect.
2, outpatient registration fee office and in and out of the hospital charges collected by the cash deposited in the bank on the same day, and indicate the source of the money
items shall not be sitting on the money. The Finance Section shall check the cash deposits on a regular or irregular basis.
3, cash inventory should be managed according to the national regulations to implement the limit, not white against the Treasury.
4, strictly in accordance with the national "Provisional Regulations on Cash Management," the use of cash, the hospital's external
economic transactions, to the field procurement of materials required for the payment, in addition to the limit allowed to pay cash, should be through the bank for the transfer of settlement.
5, strengthen the control of cash, from time to time for cash inventory checks. Cash on hand should be clear on a monthly basis, so that the accounts, accounts in line.
6, strong cash management, the implementation of the precautionary measures to ensure that cash storage security.
Two bank deposit management
1, in accordance with the relevant provisions of the state to open a bank account, in order to deal with deposits, withdrawals and transfers and settlement of business. Comply with the relevant systems of the bank, accept the bank supervision, do not rent, lend, apply or transfer bank accounts.
2. Checks and bills of exchange are properly kept by special persons and issued in order. Checks, bills of exchange stamps by the cashier and accounting
accountant separate custody.
3, the hospital all checks are issued by the Finance Division, fill in the payment amount, date, purpose and other relevant
Contents, it is strictly prohibited to go out with blank checks.
4, check recipients must keep the checks properly and report to the Finance Division in a timely manner. If the check is lost or stolen, it should be reported to the Finance Section in time, and if it causes economic loss to the hospital, it will take full responsibility and compensate for the economic loss. If the person who receives the check uses it for other purposes, or uses it for personal gain, he/she will be punished for embezzlement.
5, our hospital has implemented online remittance, online remittance customer certificate (IC card) is the only identity of the operator to enter the online banking system, respectively, by the cashier, the accountant to keep one, remittance first by the cashier to enter, and then by the accountant for approval, the operator to do a good job of the IC card password confidentiality, and often change the password.
6, timely reconciliation of bank statements and bank journals, according to the results of the reconciliation by the cashier other than the accountant
personnel to prepare a "bank balance reconciliation table", the cashier and the accountant **** with the clean-up of outstanding accounts in a timely manner.
Four, accounts receivable management
1, the receivables should be categorized and detailed accounting, a clear reflection of its trajectory.
2, the accounts receivable should be cleared and settled in a timely manner to prevent delinquency and reduce the formation of doubtful accounts.
3, for the uncollectible receivables, to distinguish the reasons for the treatment. More than three years beyond
receivables can not be recovered, reported to the competent authorities for approval, for bad debt.