Hospitals set up accounts according to the hospital financial system.

Generally speaking, the main characteristics of hospital accounting:

1. The net assets are composed of Public Offering of Fund, fixed funds, special funds and the balance to be distributed. Operating expenses are divided into general expenses, etc. Fixed funds are divided into buildings, special equipment, general equipment and books according to the categories of fixed funds; Special funds are divided into repair and purchase funds, welfare funds, insurance funds and group debt funds. The general fund and welfare fund in the above funds are allocated from the year-end balance;

2. The accounting of drugs in stock adopts sales price accounting, and the subjects of purchase and sale price difference should be set up;

3. Fixed assets are classified and accounted for, and depreciation is not extracted. Withdraw the repair and purchase fund every year. The proportion of repair and purchase funds is increased according to the hospital category, and they are included in the special fund-repair and purchase fund after extraction. When purchasing fixed assets, both fixed assets and fixed funds should be increased.

4. The summary of income and expenditure is the hospital's income statement. The project is divided into: 1. Total income: financial subsidy income, medical income, drug income and other income; 2. Total expenditure: medical expenditure, drug expenditure, special financial expenditure and other expenditures. 3. Balance of payments and balanced distribution. The ending balance should be divided into business funds and special funds.

5. Low-value consumables should be included in the expenses at one time;

6. Management expense accounts should also be set up in normal accounting, but they should be allocated to expenditure details (that is, expenditure items in the revenue and expenditure summary table) at the end of each month;