1. Debit: income account XXX yuan;
2. Loan: the balance of retained funds is XXX yuan;
In this entry, the received balance retained funds are first registered in the corresponding balance retained funds account and credited to the income debit of the income account accordingly, so as to ensure the correctness of fund collection and avoid problems such as coverage due to financial entries.
In addition, financial personnel should effectively manage and control financial entries in accordance with relevant regulations in order to achieve the accuracy of bookkeeping. At the same time, financial personnel should pay attention to the integrity of vouchers, fill in receipts in time, and make correct financial entries to ensure the quality of financial accounting and management.
In fact, the remaining retained funds allocated by the medical insurance bureau are due to the additional expenditure of all medical insurance expenses that medical institutions have not obtained, including financial subsidies, family bed subsidies and other funds that medical institutions have not obtained. In this way, the remaining retained funds can be put into needed areas more effectively, and the level of social assistance and security can be improved, thus expanding the scope of medical services, improving the quality of medical services and improving the level of social security.
20 19 is the first year of the national drug centralized bidding procurement pilot. At the beginning of 20 19, a special document was issued (the specific document can't be found), which stipulated the specific operation process of the pilot work, which is roughly summarized as follows:
1, medical insurance fund prepays working capital of medical institutions (twice a year and once every six months).
2. After receiving the circulating funds, the medical institution shall immediately pay the drug supplier in full.
3, medical institutions daily drug procurement, in the procurement of pilot drugs, offset the advance payment.
4. Medical institutions selling drugs will normally report to the medical insurance fund online, and the medical insurance fund will settle normally.
5. After the end of the medical insurance agreement year, the working capital prepaid by the medical insurance fund at the beginning of the year will be refunded.
legal ground
People's Republic of China (PRC) social insurance law
Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.
Twenty-sixth basic medical insurance for employees, new rural cooperative medical care and basic medical insurance for urban residents shall be implemented in accordance with state regulations.
Twenty-eighth medical expenses that meet the basic medical insurance drug list, diagnosis and treatment items, medical service facilities standards and emergency treatment and rescue shall be paid by the basic medical insurance fund in accordance with state regulations.