Implemented on June 5438+1 October1. The accounting system of the new rural cooperative medical care fund Chapter I General Provisions Article 1 In order to standardize the accounting of the new rural cooperative medical care (hereinafter referred to as the new rural cooperative medical care) fund, this system is formulated in accordance with the Accounting Law of People's Republic of China (PRC), the Financial System of the New Rural Cooperative Medical Care Fund and relevant laws and administrative regulations. Article 2 This system is applicable to the new rural cooperative medical fund approved by the new rural cooperative medical system agency (hereinafter referred to as the agency). The new rural cooperative medical fund as mentioned in this system refers to the special funds raised by farmers participating in the new rural cooperative medical system (hereinafter referred to as participating farmers) through individual contributions, collective support and government subsidies to compensate the medical expenses of participating farmers in accordance with the relevant provisions of the state. Article 3 The new rural cooperative medical fund shall be recognized, measured and disclosed as an independent accounting entity. The new rural cooperative medical fund is independent of the inherent property of the institution and other property managed by it, and is earmarked for special purposes. Article 4 The accounting of the new rural cooperative medical fund shall be divided into accounting periods, settled by stages, and financial statements shall be prepared. The accounting period is divided into years, quarters and months. The fiscal year starts from Gregorian calendar 65438+1 October1and ends on Gregorian calendar 65438+February 3 1. The start and end dates of quarters and months also adopt Gregorian calendar dates. Article 5 The accounting of the new rural cooperative medical fund shall be based on cash basis. Article 6 The new rural cooperative medical fund shall be accounted by the debit and credit bookkeeping method. Article 7 The accounting of the new rural cooperative fund shall follow the following basic principles: (1) The accounting of the new rural cooperative fund shall be based on the actual business, truthfully reflect the financial status and income and expenditure of the new rural cooperative fund, and ensure that the accounting information is true, reliable and complete. (two) the accounting of the new rural cooperative medical fund shall adopt the prescribed accounting policies to ensure the consistency and comparability of accounting information. (three) the new rural cooperative medical fund accounting should be carried out in a timely manner, not in advance or delay. Article 8 The establishment of accounting institutions, accounting staffing, internal accounting supervision and control and related basic accounting work of the new rural cooperative medical fund shall follow the Accounting Law of People's Republic of China (PRC), Basic Accounting Work Standards, Accounting Archives Management Law, Internal Control Standards and other relevant laws, administrative regulations and systems. Article 9 The Ministry of Finance of People's Republic of China (PRC) shall be responsible for the interpretation of this system, and the Ministry of Finance shall revise it when necessary. Article 10 This system shall be implemented from June 65438+1October 65438+1October 2008. Chapter II Accounting Subjects and Instructions for Use Article 11 Economic institutions shall set up and use accounting subjects, prepare accounting vouchers, register accounting books and conduct accounting for the new rural cooperative medical fund in accordance with the provisions of this system. Under the premise of not violating this system, institutions can make necessary supplements to the setting of detailed subjects according to the needs of accounting and management. Article 12 Name and serial number of the accountNo. 1, assets1001cash 2 1002 financial account deposit 3 1003 income account deposit 4 1004 expenditure account deposit 5/kl. Net assets 8 300 1 total funds 9 3002 family account funds 4. Income category 10 400 1 individual farmers' contribution income14002 rural medical assistance subsidy income 12 4003 collective support income 13 4004 government subsidy income 14 4005 interest income 60. +05 4006 Other income V. Expenditure category 16 500 1 overall fund expenditure 17 5002 family account fund expenditure Article 13 Instructions for the use of accounting subjects 100 1 cash 1. This subject accounts for the cash on hand of the new rural cooperative medical fund. Two, the agency should be strictly in accordance with the provisions of the state on cash management. 3. The contents of cash accounting are as follows: (1) Upon receipt of cash income, debit this account and credit the relevant income account. Deposit the cash in the bank, debit the subjects of "financial special account deposit" and "income household deposit" and credit the subject. (two) to withdraw cash from the bank, debit the subject, and credit the "expenditure account deposit" subject. Cash expenditure should be debited to the subjects of "Overall Fund Expenditure" and "family account Fund Expenditure" and credited to this subject. Four, this course should set up a "cash register", by the cashier according to the receipt and payment vouchers, according to the business order, one by one registration, at the end of each day, should calculate the total cash income, total cash expenditure and balance, and check the balance with the actual inventory, so that the accounts are consistent. Five, the final debit balance of this course, reflecting the cash on hand of the new rural cooperative medical fund. 1002 deposit in financial account 1. This course accounts for the funds deposited by the new rural cooperative medical fund in the financial accounts of state-owned or state-controlled commercial banks. 2. The accounting contents of the deposit in the special financial account are as follows: (1) Deposit the cash in the special financial account, debit the account and credit the account of "cash". (two) the area where the income households are located, the income households' funds shall be included in the financial special account according to the regulations, and the subjects shall be debited and credited to the subjects of "income households' deposits". (III) Upon receipt of the fund income directly paid into the financial special account, debit the account and credit the individual payment income of farmers, rural medical assistance subsidy income, collective support income, government subsidy income and other income. (four) when receiving the interest on the deposit in the financial special account, debit the subject and credit the subject of "interest income". (five) from the financial accounts of the expenditure of funds, debit "expenditure household deposits" subjects, credited to the subject. In accordance with the provisions, the interest on the deposit in the expenditure account will be transferred to the financial special account, debited to the subject and credited to the subject of "deposit in the expenditure account". (VI) In areas where direct settlement between financial accounts and medical institutions is implemented, when expenditures are incurred, the subjects such as "Overall Fund Expenditure" and "family account Fund Expenditure" are debited and credited to this account. (VII) Risk funds shall be managed by the provincial level according to regulations, and when the financial accounts of institutions at the corresponding level are paid into the provincial financial accounts, the title of "provincial risk fund deposits" shall be debited and credited to the subject; When the risk fund is transferred from the provincial financial account to the financial account of the institution at the corresponding level, it shall be debited to the subject and credited to the subject of "provincial risk fund deposit". Three, this course should be according to the bank to set up a "financial account deposit journal", by the cashier according to the financial department transferred to the financial account payment voucher and stamped with a special seal of the original voucher copy, according to the business order, one by one registration, at the end of each day should be balance. "Financial account deposit journal" should be checked with the financial department regularly, at least once a month. At the end of the month, if there is any difference between the book balance of the financial special account deposit and the balance of the financial department statement, we must find out the reasons one by one and deal with them, and prepare the "financial special account deposit balance adjustment table" on a monthly basis to adjust the balance. Four, the final debit balance of this course, reflecting the balance of financial accounts. 1003 Income household deposits