Article 39 of the hospital property and materials management should be implemented "unified leadership, planning and supply of rationed equipment, under the responsibility of" the principle of hospital property and materials management, including fixed asset management, low-value consumables management, drug management, health materials management, other materials management and special materials management.
Article 40 of the fixed asset management
1. Fixed asset standards are: general equipment unit price of more than 50 yuan, medical equipment unit price of more than 200 yuan, more than one year of durability; unit price of more than 20 yuan, more than one year of durability of a large number of materials of the same type.
2. Fixed assets should be categorized and managed, generally can be divided into:
(1) housing and buildings;
(2) valuable instruments and equipment;
(3) general specialized equipment;
(4) furniture;
(5) clothing and equipment;
(6) transportation;
(7) books. p>(7) Books;
(8) Other equipment.
3. Hospital fixed asset management to do the following:
(1) set up a special management organization, with the appropriate management personnel, establish and improve the management system.
(2) the establishment of a sound management account, the implementation of the three-tier account system, that is, the accounting department is responsible for the general account; property management department is responsible for the detailed account; the use of the department is responsible for the construction of the card (ledger).
(3) The implementation of accountability management. The hospital's valuable instruments and equipments should be designated for management, formulate operating procedures, establish technical files and maintenance, maintenance, handover and use of the report system.
(4) The property and material management department and the accounting department should regularly check and verify the fixed assets, so that the accounts are consistent with the actual situation and the accounts are consistent.
(5) the acquisition and repair of fixed assets to give full consideration to the needs of work and financial possibilities, according to the medical mission, technical conditions and supporting facilities to determine. Especially for more than ten thousand yuan of large-scale medical instruments and equipment should be purchased to carry out scientific evidence to prevent blindness.
(6) New houses should be reported to the competent authorities for approval in accordance with the capital construction procedures; newly added fixed assets should be organized in a timely manner for acceptance into the accounts and put into use in a timely manner.
(7) The demolition, transfer and scrapping of fixed assets must be reported to the competent authorities for approval. The income from the realization of fixed assets shall be transferred to the special fund for the renewal of fixed assets.
(8) Any fixed assets in surplus or deficit shall be identified and accounted for in accordance with the regulations.
Article 41 of the management of low-value consumables
1. Low-value consumables refers to the use of many times without changing its physical form, but the unit price is lower than the starting point of the value of fixed assets or higher prices, but easy to damage, the need for frequent replenishment and updating of the items. Its management principle is "quota management, regular write-offs, departmental accounting", the hospital should be based on the needs of business activities to prepare "low-value consumable supply plan", under the premise of ensuring business activities, and strive to reduce inventory occupancy, and to strengthen the management of low-value consumable goods in use.
2. Classification and management of low-value consumables
(1) general supplies can be used to "trade-in" management.
(2) Expendable low value consumables should be managed according to the quota, the implementation of section accounting, according to the actual consumption of each section, the approved consumption of the quota, according to the quota to receive.
3. The property and material management department shall establish a record sheet of low-value consumables, indicating the distribution, use and consumption of low-value consumables.
Article 42 Drug Management
1. The management of drugs should follow the principle of "quota management, rational use, accelerate turnover, ensure supply".
2. Medicines shall be purchased and supplied according to the needs of medical activities.
3. Drugs purchased and used, must be sound in and out of the warehouse procedures, drugs should be regularly inventoried. The inventory of surplus and deficit of drugs to identify the reasons, according to the provisions of the timely processing of accounts.
4. Hospital drug management should be carried out in accordance with the following requirements:
(1) in accordance with the approved drug working capital quota organization of drug reserves. Reasonable division of the amount of drugstore and pharmacy reserves.
(2) Strictly implement the national Drug Administration Law and the relevant system regulations on the management of publicly-funded medical care.
(3) The hospital homemade drugs are always at the wholesale price for storage procedures, and then out of the warehouse to use.
Article 43 of the hospital's medicines must be in accordance with the provisions of the implementation of the "amount of management, key statistics, actual consumption and actual sales" management approach.
1. "Amount management" is based on the purchase price or retail price of the amount of accounting, control of drugs in the hospital circulation of the whole process. "Actual consumption, actual sales" means that the pharmacy must be based on the actual sales, consumption of drugs by the amount of reported expenditures.
2. Hospital accounting should be set up "pharmacy drugs", "pharmacy drugs", "drug purchase and sale difference" three general ledger accounts, pharmacy drugs at wholesale prices or actual purchase price, pharmacy drugs at wholesale prices or actual purchase price Pharmacy drugs are priced at wholesale price or actual purchase price, pharmacy drugs are priced at retail price, and the drug management department has a drug accountant to account for and supervise the increase or decrease of drugs. Daily prescription sales are correctly calculated and reconciled with collections.
3. The hospital accountant must correctly account for sales of pharmacy drugs and calculate the comprehensive drug markup rate or spread rate on a monthly basis, account for the cost of drugs and carry forward expenditures, as well as carry forward the realized difference between the purchase and sale of drugs.
Article 44 The sanitary materials and other materials shall be purchased in accordance with the plan, the quantitative and quantitative supply" approach. To prevent blind purchases, resulting in backlogs and waste.
Article 45 of the hospital to establish the necessary rewards and punishments system, negligence, violation of property and material management system and the economic losses caused by the provisions of the relevant personnel to be held accountable.