1. Increase investment in hardware. Including infrastructure arranged by the National Development and Reform Commission and equipment purchase subsidies arranged by the central government, the total total reached 53 billion yuan.
2. Increase software support. There are ten measures to increase team building and talent training in grassroots medical and health institutions. Every measure comes with money, such as recruiting medical staff to work at the grassroots level, organizing counterpart support, encouraging college students to go to the grassroots level for further studies, allowing them to transfer to other positions for training, and recruiting medical students on a targeted basis.
3. As public investment in health and medical security increases, the ability to pay increases, and grassroots medical and health institutions receive more compensation for their high-quality services. Their pressure is reduced, and so is the pressure on county-level finances to make up for the shortfall.
Fourth, measures have been taken to improve the treatment of grassroots medical staff. National policy stipulates that the salary and salary of grassroots medical staff should be consistent with the average income level of local public institutions. The central government also allocates a portion of money to provide subsidies every year. We have also taken many measures in terms of software construction. This is a job for health care facilities and personnel. In order to standardize the management of primary medical institutions, improve the comprehensive level of primary medical institutions, and alleviate the problems of expensive and difficult medical treatment for ordinary people, Wu Guanghua suggested:
1. On the one hand, the government should strengthen investment in primary medical institutions and change the The hospital's operation mode of "supporting medicine with medicine" strengthens the supervision of medicine use in primary hospitals on the one hand. Clinical pharmacy management is a weak link in primary hospitals and has not attracted much attention from hospital leaders. All hospitals must also strictly purchase drugs to ensure drug quality, strictly control drug procurement, purchase drugs from formal channels, ensure drug quality, reduce drug prices, and reduce patient expenses. Resolutely put an end to unhealthy practices in drug procurement, which will not only ensure the safety and effectiveness of medicines used by the people, but also control the unreasonable increase in medical expenses and reduce the burden of medical treatment on the people.
2. The government and relevant departments should strengthen macro-control and guidance, rationally allocate medical resources, focus on strengthening the grassroots level, and comprehensively enhance the service capabilities of grassroots medical and health institutions. Actively promote the shift of work focus downwards, invest more financial and material resources at the grassroots level, guide more talents and technology to the grassroots level, and effectively enhance the service capabilities of the grassroots level. In rural areas, we will strengthen the standardized construction of county hospitals, accelerate the pace of standardized construction of township health centers, promote the integrated management of rural health institutions, and continue to consolidate and improve the three-level medical and health service network. At the urban grassroots level, the focus is to strengthen the standardization of community health service institutions and improve supporting facilities, department settings, service processes and rules and regulations. To enhance the service capabilities of urban and rural primary medical and health institutions, greater efforts must be made in software construction. Efforts should be made to improve the technical level of primary medical and health personnel, and actively transform the service methods of primary medical and health institutions so that more urban and rural residents can receive medical treatment without leaving the community or the countryside.
The pharmaceutical industry may start from grassroots medical institutions. On the 5th, the Ministry of Commerce released the "Outline of the National Pharmaceutical Distribution Industry Development Plan (2011-2015)" (hereinafter referred to as the "Outline"), proposing the "Twelve Eight tasks and five safeguard measures to develop the pharmaceutical distribution industry during the Five-Year Plan period. Industry analysts pointed out that the "Outline" expresses the determination of the Ministry of Commerce to adapt to the new situation of the reform and development of medical and health services and to promote the separation of pharmaceutical industries. This is the first time among all ministries and commissions involved in the reform of the medical system that specific measures to separate the pharmaceutical industry have been clearly proposed.
The "Outline" mentions two specific measures to separate the pharmaceutical industry:
First, "With the deepening of the reform of the medical and health system and the gradual implementation of the separation of medicine, chain pharmacies are encouraged to actively Undertake pharmacy services and other professional services for medical institutions."
The second is “In the medical reform measures such as the reform of public hospitals and the implementation of the essential drug system, we should actively explore specific ways to achieve the separation of medicines. In particular, urban community medical service institutions with relatively complete supporting facilities for drug retail in the surrounding areas can take the lead in exploring a model in which doctors are responsible for outpatient diagnosis and patients purchase drugs at retail pharmacies with prescriptions." Chapter 1 General Provisions of the Financial System of Primary Medical and Health Institutions
Article 1: In order to adapt to the needs of the socialist market economy and the development of medical and health services, strengthen the financial management and supervision of primary medical and health institutions, and standardize the financial management of primary medical and health institutions. This system is formulated in accordance with relevant national laws and regulations, the "Financial Rules for Public Institutions" (Ministry of Finance Order No. 8) and the relevant national regulations on deepening the reform of the medical and health system, and combined with the characteristics of primary medical and health institutions.
Article 2 This system applies to independently accounted urban community health service centers (stations), township health centers and other grassroots medical and health institutions organized by the government.
Article 3: Primary medical and health institutions organized by the government (hereinafter referred to as primary medical and health institutions) are public welfare institutions and are not for profit.
Article 4 The basic principles of financial management of primary medical and health institutions are: implement relevant national laws, regulations and financial rules and regulations; adhere to the policy of being thrifty and thrifty; correctly handle social benefits and economic benefits relationships, correctly handle the interest relationships between the country, units and individuals, and maintain the public welfare nature of grassroots medical and health institutions.
Article 5 The main tasks of financial management of primary medical and health institutions are: scientifically and rationally prepare budgets to truly reflect the financial situation; obtain income in accordance with the law and strive to control expenditures; establish and improve financial management systems and accurately conduct economic accounting, Implement performance evaluation to improve the efficiency of fund use; strengthen state-owned asset management, rationally allocate and effectively utilize state-owned assets, and safeguard the rights and interests of state-owned assets; conduct financial control and supervision of economic activities, conduct regular financial analysis, and prevent financial risks.
Article 6: Primary medical and health institutions shall implement a financial management system of "unified leadership and centralized management". Financial activities shall be centrally managed by the financial department under the leadership of the person in charge of the primary medical and health institution.
Grassroots medical and health institutions should set up financial accounting agencies or personnel according to work needs; if they do not meet the conditions for setting up, they can entrust accounting agencies to keep accounts.
In areas where conditions permit, centralized financial accounting of grassroots medical and health institutions can be implemented, and specific methods will be determined by the local government based on actual conditions.
Chapter 2 Unit Budget Management
Article 7 Budget refers to the annual financial revenue and expenditure plan prepared by primary medical and health institutions in accordance with relevant national regulations and in accordance with the career development plan and tasks.
The budget of primary medical and health institutions consists of revenue budget and expenditure budget. All revenues and expenditures of primary medical and health institutions should be included in budget management.
Article 8: The government implements budget management methods for grassroots medical and health institutions that "assess tasks, approve revenue and expenditure, provide subsidies for performance appraisals, do not make up for overexpenditures, and use surpluses in accordance with regulations."
On the basis of strictly defining the service functions of primary medical and health institutions, clarifying the use of appropriate equipment, appropriate technologies and national essential drugs, and approving tasks and revenues and expenditures, the government adopts methods such as fixed project quotas or performance appraisals. Subsidy, specific projects and standards are determined by the local financial department in conjunction with the competent department in accordance with the relevant provisions of the government's health investment policy.
Regions where conditions permit can explore the implementation of two-line management of revenue and expenditure for primary medical and health institutions.
Article 9: Primary medical and health institutions shall, in accordance with the budget preparation requirements of the financial department, put forward budget suggestions, which shall be reviewed and summarized by the competent department and reported to the financial department for approval. Primary medical and health institutions prepare budgets based on the budget control figures issued by the financial department, which are reviewed and summarized by the competent departments and reported to the financial department, which reviews and approves the budget in accordance with prescribed procedures.
Article 10 When preparing revenue and expenditure budgets, grassroots medical and health institutions must adhere to the principles of determining expenditures based on revenue, balancing revenue and expenditure, making overall plans and ensuring key points. No deficit budget is allowed.
Article 11 The approved budget of primary medical and health institutions is an important basis for ensuring their performance of basic medical and health service functions and measuring the completion of tasks approved by relevant departments. Primary medical and health institutions must strictly implement budgets.
Financial subsidies and other fund budgets and other project budgets approved by the financial department are generally not adjusted during implementation; if there are major adjustments to relevant national policies or business plans, which will have a greater impact on budget implementation, adjustments are really necessary. , it is necessary to put forward budget adjustment suggestions in accordance with prescribed procedures, and submit them to the financial department for adjustment according to prescribed procedures after review by the competent department.
Article 12 At the end of the year, primary medical and health institutions should prepare final accounts in a true, complete, accurate and timely manner in accordance with the financial department’s final account preparation and review requirements.
The annual final accounts of primary medical and health institutions shall be summarized by the competent departments and submitted to the financial department for review and approval. For matters approved and adjusted by the financial department, grassroots medical and health institutions should make timely adjustments.
Article 13 Primary medical and health institutions shall implement performance appraisals in accordance with the regulations of the financial department and the competent department, and submit performance appraisal reports as required.
The competent departments should conduct performance appraisals on the implementation of budget revenue and expenditures of primary medical and health institutions every year based on the completion of approved work tasks, analyze and evaluate the effects of budget execution, and use the performance appraisal results as year-end evaluations , an important basis for the implementation of rewards and punishments, and the financial department uses the performance appraisal results as an important basis for the budget arrangement and settlement of financial subsidies.
The competent departments and financial departments should promptly analyze the difference between the actual revenue and expenditure of primary medical and health institutions and the revenue and expenditure budget approved by the finance and the reasons for the changes. Unreasonable over-revenue or under-expenditure should be used to offset the difference. The financial subsidy revenue in the next year's budget shall be allocated; unreasonable undercollections or overexpenditures shall be dealt with in accordance with the relevant provisions of this system, and the relevant responsible persons shall be held accountable.
Article 14 For grassroots medical and health institutions that implement centralized financial management, the centralized financial accounting agency shall prepare and submit budgets and final accounts together with the grassroots medical and health institutions.
Chapter 3 Revenue Management
Article 15 Revenue refers to the non-repayable funds obtained by primary medical and health institutions in accordance with the law from carrying out medical and health services and other activities.
Article 16 The income of primary medical and health institutions includes medical income, financial subsidy income, superior subsidy income and other income.
(1) Medical income, that is, the income obtained by primary medical and health institutions from carrying out medical and health service activities, including outpatient income and hospitalization income.
1. Outpatient revenue refers to the revenue obtained from providing medical services to outpatients, including registration revenue, diagnosis revenue, examination revenue, laboratory test revenue, treatment revenue, surgery revenue, health material revenue, drug revenue, General medical fee income and other outpatient income, etc.
2. Hospitalization revenue refers to the revenue obtained from providing medical services to inpatients, including bed revenue, diagnosis revenue, examination revenue, laboratory test revenue, treatment revenue, surgery revenue, nursing revenue, and health material revenue. Pharmaceutical income, general diagnosis and treatment fee income and other hospitalization income, etc.
(2) Fiscal subsidy income, that is, basic construction subsidy revenue, equipment purchase subsidy revenue, personnel funding subsidy revenue, public health service subsidy revenue, etc. obtained by primary medical and health institutions from the financial department.
(3) Higher-level subsidy income, that is, non-financial subsidy income obtained by primary medical and health institutions from competent departments and higher-level units.
(4) Other income, that is, various incomes outside the scope of the above provisions, including social donations, interest income, etc.
Article 17 Medical income shall be recognized based on the payment methods and payment standards determined by the government.
Article 18: Primary medical and health institutions must strictly implement national price policies and establish and improve various fee management systems.
Outpatient and inpatient charges in primary medical and health institutions must use charge bills uniformly supervised by the provincial (autonomous region, municipality) financial department, and management must be strengthened. The use of false bills is strictly prohibited.
Article 19 In principle, medical income shall be recorded on the same day as it occurs and shall be settled in a timely manner. Concealment, interception, expropriation and misappropriation are strictly prohibited. Cash income cannot be used for expenditure.
Chapter 4 Expenditure Management
Article 20 Expenditure refers to the fund consumption and losses incurred by primary medical and health institutions in carrying out medical and health services and other activities.
Article 21 Expenditures of primary medical and health institutions include medical and health expenditures, fiscal infrastructure equipment subsidy expenditures, other expenditures and prepaid expenses:
(1) Medical and health expenditures, that is, The expenditures incurred by primary medical and health institutions in carrying out basic medical services and public health service activities include medical expenditures and public health expenditures.
1. Medical expenditures refer to the expenditures incurred by primary medical and health institutions in carrying out basic medical service activities, including personnel expenses, costs of consumed drugs and materials, maintenance fees, and other public funds, etc.
Among them, personnel expenses include basic salary, performance salary, social security contributions, retirement benefits, housing provident fund, etc. Other public expenses include office fees, printing fees, water fees, electricity fees, postage and telecommunications fees, heating fees, property management fees, travel expenses, conference fees, training fees, etc.
2. Public health expenditures refer to the expenditures incurred by primary medical and health institutions in carrying out public health service activities, including personnel expenses, costs of drugs and materials consumed, maintenance fees, Other public funds, etc.
Among them, personnel expenses include basic salary, performance salary, social security contributions, retirement benefits, housing provident fund, etc. Other public expenses include office fees, printing fees, water fees, electricity fees, postage and telecommunications fees, heating fees, property management fees, travel expenses, conference fees, training fees, etc.
(2) Fiscal infrastructure equipment subsidy expenditures, that is, basic construction expenditures and equipment purchase expenditures arranged by primary medical and health institutions using fiscal subsidy income.
(3) Other expenditures, that is, expenditures other than medical and health expenditures and financial infrastructure equipment subsidies, including fines and confiscation expenditures, donation expenditures, property and material inventory losses, etc.
(4) Prepaid expenses, that is, various expenses incurred by primary medical and health institutions for organizing and managing medical activities that need to be amortized. At the end of the period, the deferred expenses will be reasonably allocated to relevant expenses.
Expenditures on capital construction projects shall be implemented in accordance with relevant national regulations.
Article 22 Special funds obtained by grassroots medical and health institutions from the financial department and the competent department that have designated projects and purposes and require separate accounting shall regularly submit special funds to the financial department or the competent department as required. Usage of funds; after the project is completed, the final accounts of special fund expenditures and written reports on the results of use shall be submitted and accepted for inspection and acceptance by the financial department or the competent department.
Article 23: The expenditures of primary medical and health institutions shall strictly comply with the expenditure scope and standards stipulated by the state; if there are no unified regulations by the state, the expenditures of primary medical and health institutions shall be stipulated by the primary medical and health institutions and reported to the competent departments and financial departments for filing. If the regulations of primary medical and health institutions violate laws and national policies, the competent departments and financial departments shall order them to make corrections.
Article 24: Primary medical and health institutions must strengthen the management of expenditures and shall not make false statements or substitute planned numbers and budgeted numbers.
Article 25: Primary medical and health institutions should strictly implement government procurement and relevant national regulations on drug procurement.
Chapter 5 Revenue and Expenditure Balance Management
Article 26 The revenue and expenditure balance refers to the balance after the income and expenditure of primary medical and health institutions are offset, including business revenue and expenditure balance and financial balance Project subsidy revenue and expenditure are carried forward (remainder).
The formula for calculating the balance of various types of revenue and expenditure for the current period is as follows:
Business revenue and expenditure balance = medical revenue + basic fiscal expenditure subsidy revenue + superior subsidy revenue + other revenue - medical and health expenditure - other expenditures
Financial project subsidy revenue and expenditure carry forward (remainder) = fiscal project expenditure subsidy income - fiscal project subsidy expenditure
Article 27 Primary medical and health institutions shall deduct limited-purpose balances from the business revenue and expenditure balance at the end of the year After transferring the funds that will continue to be used in the next year, they will be transferred to the balance distribution. If the balance at the end of the year is a positive number, special funds such as employee welfare funds can be withdrawn according to regulations, and the remaining part will be transferred to the enterprise fund; if the balance at the end of the year is a negative number, no distribution will be allowed. It should be made up by the enterprise fund. If the enterprise fund is not enough to make up for it, it will be transferred to the uncompensated loss.
If the state has other regulations, those regulations shall prevail.
Article 28: Primary medical and health institutions should strengthen the management of surplus funds and correctly calculate and distribute the surplus in accordance with national regulations. The remaining funds should be included in the unit budget in accordance with regulations. When additional budgets are required during the preparation of annual budgets and implementation, they should be used in accordance with the regulations of the financial department.
Chapter 6 Asset Management
Article 29 Assets refer to economic resources that can be measured in currency that are owned or used by primary medical and health institutions. Including current assets, fixed assets, intangible assets, etc.
Other investment by grassroots medical and health institutions is strictly prohibited.
Article 30 Current assets refer to assets that can be realized or consumed within one year (including one year), including monetary funds, receivables and prepayments, inventories, etc.
Primary medical and health institutions should abide by relevant national regulations and establish and improve monetary and fund management systems. Accounts receivable and prepayments must be cleared and settled in a timely manner and must not be left open for a long time. If the period exceeds 3 years and is confirmed to be irrecoverable, the reasons must be identified, the responsibilities must be clarified, and the funds must be written off after approval according to prescribed procedures.
Inventories refer to low-value consumables, health materials, medicines and other materials stored by primary medical and health institutions for business activities and other activities.
Inventories should be inspected regularly or irregularly to ensure that the accounts are consistent. For inventory surplus, inventory loss, deterioration, damage, etc., the reasons should be identified in a timely manner and handled in a timely manner after approval according to management authority.
The physical management of low-value consumables adopts management methods such as "quantitative allocation, replacing old ones with new ones", and establishes auxiliary detailed accounts to manage the quantity and amount of various materials. The residual value of low-value consumables that are scrapped and recovered shall be handled in accordance with the relevant regulations on state-owned assets management.
Grassroots medical and health institutions make their own medicines and materials into the warehouse at cost prices, and establish and improve management systems.
Article 31 Fixed assets refer to units with a unit value of 1,000 yuan and above (including special equipment with a unit value of 1,500 yuan and above) and a service life of more than one year (excluding one year). Assets that basically maintain their original physical form during use. Although the unit value does not meet the prescribed standards, a large number of similar materials with a durability of more than one year (excluding one year) should be managed as fixed assets.
The fixed assets of primary medical and health institutions are divided into four categories: houses and buildings, professional equipment, general equipment and other fixed assets. Fixed assets are valued at actual cost. Primary medical and health institutions should formulate detailed catalogs of various types of fixed assets based on the specific conditions of the unit.
The purchase, construction and leasing of fixed assets such as large medical equipment must comply with the regional health plan, undergo scientific demonstration, and be reported to the competent department for approval in conjunction with the development and reform department and the financial department in accordance with relevant national regulations.
Grassroots medical and health institutions should improve the efficiency of asset use and establish an asset sharing and utilization system.
Article 32: Projects under construction refer to construction projects in which primary medical and health institutions have incurred necessary expenditures but have not yet reached the state of delivery for use according to regulations.
In addition to implementing this system, primary medical and health institutions should also establish separate accounts and conduct separate accounting according to relevant national regulations, strictly control project costs, and do a good job in project outline and budget management. After the completion of the project, they should do so as soon as possible. Handle project settlement and completion financial accounts, and handle asset delivery and use procedures in a timely manner.
Article 33. Follow-up expenditures such as renovation and transformation related to fixed assets shall be recorded in fixed assets if they meet the conditions for the recognition of fixed assets; follow-up expenditures such as repair costs related to fixed assets shall not qualify as fixed assets. If the asset recognition conditions are met, it shall be recorded as current expenditure.
Article 34: Primary medical and health institutions shall conduct an on-site inventory of fixed assets. For fixed assets with surplus or deficit, the reasons shall be identified in a timely manner and handled promptly after approval according to the prescribed management authority. The fixed assets management department must regularly check with the financial department to ensure that the accounts are consistent and the accounting facts are consistent.
Article 35 Intangible assets refer to assets that do not have a physical form but can provide certain rights to primary medical and health institutions. Including land use rights, individually priced application software purchased by primary medical and health institutions and other property rights.
Purchased intangible assets are valued based on the actual price paid.
Article 36 When primary medical and health institutions sell, transfer, scrap or damage fixed assets, they shall be handled in accordance with the regulations on state-owned assets management.
The transfer of intangible assets shall be assessed in accordance with relevant regulations.
Chapter 7 Liability Management
Article 37 Liabilities refer to debts borne by primary medical and health institutions that can be measured in currency and need to be repaid with assets or services. Including accounts payable, medical payments in advance, amounts payable, taxes payable, employee salaries payable and social security fees payable, etc.
Article 38: Primary medical and health institutions shall manage liabilities of different natures separately, clear them in a timely manner and handle settlements in accordance with regulations, and ensure that all liabilities are returned within the prescribed period.
Article 39: Primary medical and health institutions shall not borrow long-term loans with a repayment period of more than one year (excluding one year), and shall not engage in financial leasing.
Article 40: Primary medical and health institutions should strengthen the management of patient advance payments. The amount of advance payment should be reasonably determined based on the patient's condition and treatment needs.
Chapter 8 Net Asset Management
Article 41 Net assets refer to the balance of assets minus liabilities of primary medical and health institutions.
Article 42 Net assets include fixed funds, institutional funds, special funds, fiscal subsidy carryovers (surplus) and uncompensated losses.
(1) Fixed funds, that is, funds occupied by fixed assets, projects under construction, and intangible assets of primary medical and health institutions.
(2) Public funds, that is, the net assets set up by primary medical and health institutions in accordance with regulations to make up for losses. Including funds transferred from surplus distribution (excluding basic fiscal expenditure subsidy income), asset appraisal appreciation, etc.
Primary medical and health institutions should strengthen the management of public funds, make overall arrangements, and use them rationally. If there are large rollovers of enterprise funds, a certain amount of enterprise funds should be allocated when preparing the budget.
(3) Special funds, that is, funds for special purposes withdrawn and set up by primary medical and health institutions in accordance with regulations. It mainly includes medical risk funds, employee welfare funds, incentive funds and other special funds.
Medical risk funds refer to funds accrued from medical and health expenditures and used specifically to pay for the expenditures incurred by primary medical and health institutions in purchasing medical risk insurance or compensation for actual medical accidents. The withdrawal of medical risk funds shall not exceed 1% of the current year's medical income. The specific proportion can be formulated by the financial department of each province (autonomous region, municipality directly under the Central Government) in conjunction with the competent department based on local actual conditions.
Employee welfare funds refer to funds withdrawn based on a certain proportion of business revenue and expenditure balances and used exclusively for employee collective welfare facilities and collective welfare benefits.
Primary medical and health institutions should strengthen the management of employee welfare funds and medical risk funds, make overall arrangements, and use them rationally. For grassroots medical and health institutions with large rollovers of employee welfare funds and medical risk funds, the withdrawal ratio can be appropriately reduced or the withdrawals can be suspended.
The incentive fund refers to grassroots medical and health institutions that implement budget management methods such as approved revenue and expenditure. After passing the performance appraisal on the completion of the approved tasks at the end of the year, the incentive fund can be withdrawn according to a certain proportion of the business revenue and expenditure balance. The fund is used by grassroots medical and health institutions for employee performance appraisal rewards in conjunction with the implementation of performance pay.
Other special funds refer to other special funds withdrawn and set up in accordance with relevant regulations.
If the state has unified regulations on the withdrawal ratio and management methods of various funds, they shall be implemented in accordance with the unified regulations; if there are no unified regulations, they shall be determined by the provincial (autonomous region, municipality directly under the central government) competent department in conjunction with the financial department at the same level. Special funds must be earmarked for specific purposes and cannot be used without authorization.
(4) Financial subsidy carryover (remainder), that is, limited-purpose financial subsidy funds rolled over by primary medical and health institutions over the years.
(5) Uncovered losses, that is, losses that are not covered by the business funds.
Chapter 9 Financial Liquidation
Article 43 When a primary medical and health institution is transferred, cancelled, merged or divided, it shall conduct financial liquidation.
Article 44: The financial liquidation of primary medical and health institutions shall, under the supervision and guidance of the competent department and the financial department, comprehensively sort out the unit's property, claims, debts, etc., and prepare a property catalog and claims, debts, etc. List of debts, put forward the basis for property valuation and methods for handling claims and debts, do a good job in the handover, reception, transfer and management of state-owned assets, and properly handle all remaining issues.
Article 45: After the financial liquidation of primary medical and health institutions is completed, it shall be reviewed by the competent department and submitted to the financial department for approval, and shall be handled according to the following methods:
(1) Due to affiliation Changed into a grassroots medical and health institution that was transferred from the organic system, all its assets, claims, debts, etc. will be transferred free of charge, and the financial subsidy quota will be transferred accordingly.
(2) All assets, claims, debts, etc. of the canceled primary medical and health institutions shall be approved and processed by the competent departments and financial departments.
(3) All assets, claims, debts, etc. of the merged primary medical and health institutions shall be transferred to the receiving unit or the newly established unit. The excess state-owned assets after the merger shall be disposed of with the approval of the competent departments and the financial department.
(4) For separate grassroots medical and health institutions, the assets will be transferred to the separated units in accordance with relevant regulations, and the financial subsidy quota will be transferred accordingly.
Chapter 10 Financial Report and Analysis
Article 46 Financial reports are comprehensive written documents that reflect the financial status and business development results of primary medical and health institutions in a certain period.
Primary medical and health institutions shall submit financial reports to the competent departments and financial departments on a monthly, quarterly, and annual basis.
Article 47 The annual financial report submitted by primary medical and health institutions shall include a balance sheet, a summary statement of income and expenditure, a detailed statement of business income and expenditure, a detailed statement of financial subsidy income and expenditure, and a statement of capital construction income and expenditure. , statement of changes in net assets, performance appraisal form, relevant schedules, notes to accounting statements and financial statements.
Article 48 The financial statement mainly explains the business development, budget implementation, financial revenue and expenditure, asset changes, capital construction, performance evaluation, and evaluation of the current period of primary medical and health institutions. Or matters that will have a significant impact on the financial status of the next period, the use of special funds, and other matters that need to be explained.
Article 49: Financial analysis of primary medical and health institutions is an important part of financial management work. Primary medical and health institutions shall, in accordance with the regulations and requirements of the financial department and the competent department, and according to the needs of the unit's financial management, regularly prepare financial analysis reports. The content of the financial analysis includes the business development and budget execution of primary medical and health institutions, asset use management, changes in income, expenditures and net assets, as well as financial management status, major problems and improvement measures, etc.
Financial analysis indicators include budget revenue and expenditure completion rate, the ratio of personnel funds to medical and health expenditures, the ratio of public funds to medical and health expenditures, revenue and expenditure balance ratio, asset-liability ratio, expenditure composition and average cost per time wait.
Primary medical and health institutions can add financial analysis indicators based on the characteristics of the unit.
Chapter 11 Financial Supervision
Article 50: Primary medical and health institutions must accept financial supervision from finance, auditing and competent departments, and establish a strict internal supervision system.
Article 51: Financial supervision of primary medical and health institutions includes supervision of budget management, supervision of revenue and expenditure management, supervision of asset use management and other main contents. Supervision methods such as prior supervision, in-process supervision and post-event supervision shall be adopted.
Article 52 Accounting personnel of primary medical and health institutions have the right to exercise financial supervision rights in accordance with the "Accounting Law of the People's Republic of China and the State Council" and other relevant laws and regulations, and to deal with violations of national financial and economic regulations. , put forward opinions and report them to the competent authorities and other relevant departments.
Chapter 12 Supplementary Provisions
Article 53 In addition to being implemented in accordance with this system, the financial management of capital construction investment in primary medical and health institutions should also implement the financial management of national capital construction investment. Management System.
Article 54 The financial departments and competent departments of each province (autonomous region, municipality directly under the Central Government) may formulate specific implementation measures in accordance with this system and combined with local actual conditions, and report them to the Ministry of Finance and the Ministry of Health for filing.
Article 55 The Ministry of Finance and the Ministry of Health are responsible for the interpretation of this system.
Article 56 Non-profit primary medical and health institutions organized by enterprises, institutions, social groups and other social organizations shall refer to this system.
Article 57 This system will be implemented from July 1, 2011. The "Hospital Financial System" (Caishe Zi [1998] No. 148) issued by the Ministry of Finance and the Ministry of Health on November 17, 1998 was abolished at the same time.