It came into effect on January 1, 2008.

Chapter 1 General Provisions of the New Rural Cooperative Medical Care Fund Accounting System Article 1 In order to standardize the accounting of the New Rural Cooperative Medical Care Fund (hereinafter referred to as the New Rural Cooperative Medical Care Fund), in accordance with the Accounting Law of the People's Republic of China and the State Council, the New Rural Cooperative Medical Care Fund

Fund Financial System" as well as relevant laws and administrative regulations, this system is formulated.

Article 2 This system applies to the New Rural Cooperative Medical Care Fund managed by the New Rural Cooperative Medical Care Agency (hereinafter referred to as the agency).

The term "New Rural Cooperative Medical System Fund" as mentioned in this system refers to the funds established by each coordinating area in accordance with relevant national regulations and raised through individual contributions, collective support, and government funding from farmers participating in the New Rural Cooperative Medical System (hereinafter referred to as participating farmers), and are used to benefit participating farmers.

Special funds to compensate for medical expenses.

Article 3 The New Rural Medical Care Fund shall be recognized, measured and disclosed as an independent accounting entity.

The New Rural Cooperative Medical Care Fund is independent of the inherent property of the handling institution and other properties under its management, and is earmarked for its own use.

Article 4 The accounting of the New Rural Cooperative Medical System Fund shall be divided into accounting periods, accounts shall be settled in installments and financial statements shall be prepared.

Accounting periods are divided into years, quarters and months.

The fiscal year begins on January 1 and ends on December 31 of the Gregorian calendar. The start and end dates of quarters and months also use the Gregorian calendar dates.

Article 5 The accounting of the New Rural Cooperative Medical System Fund is mainly based on the cash basis.

Article 6 The accounting of the New Rural Cooperative Medical System Fund shall adopt the debit and credit accounting method.

Article 7 The accounting of the New Rural Cooperative Medical Care Fund shall follow the following basic principles: (1) The accounting of the New Rural Cooperative Medical Care Fund shall be based on the actual business and truthfully reflect the financial status, income and expenditure of the New Rural Cooperative Medical Care Fund and other information

, to ensure that accounting information is true, reliable and complete in content.

(2) The accounting of the New Rural Cooperative Medical System Fund shall adopt prescribed accounting policies to ensure that the accounting information is consistent and comparable to each other.

(3) The accounting of the New Rural Cooperative Medical System Fund shall be carried out in a timely manner and shall not be advanced or delayed.

Article 8 The establishment of the New Rural Cooperative Medical Care Fund’s accounting organization, accounting staffing, internal accounting supervision and control, and related basic accounting work, etc., shall comply with the Accounting Law of the People’s Republic of China and the State, the Basic Accounting Work Standards, and the Accounting Basic Work Standards.

"Regulations on Archives Management" and internal control standards and other relevant laws, administrative regulations and systems.

Article 9 This system is interpreted by the Ministry of Finance of the People's Republic of China and the Ministry of Finance of the People's Republic of China. When changes are necessary, it shall be revised by the Ministry of Finance.

Article 10 This system will come into effect on January 1, 2008.

Chapter 2 Accounting Subjects and Instructions for Use Article 11 The handling agency shall set up and use accounting subjects, prepare accounting vouchers, register accounting books, and conduct accounting for the New Rural Cooperative Medical System Fund in accordance with the provisions of this system.

On the premise of not violating this system, the handling agency may make necessary supplements to the setting of detailed accounts according to the needs of accounting and management work.

Article 12 Name and number of accounting accounts Sequence number Number name 1. Asset category 1 1001 Cash 2 1002 Financial special account deposit 3 1003 Income account deposit 4 1004 Expenditure account deposit 5 1101 Temporary payment 6 1201 Contribution to provincial risk fund 2.

Liabilities Category 7 2001 Temporary Collection 3 Net Asset Category 8 3001 Overall Fund 9 3002 Family Account Fund 4 Income Category 10 4001 Farmers’ Individual Payment Income 11 4002 Rural Medical Assistance Subsidy Income 12 4003 Collective Support Income 13 4004 Government Subsidy Income 14 40 05

Interest income 15 4006 Other income 5. Expenditure category 16 5001 Overall fund expenditure 17 5002 Household account fund expenditure Article 13 Instructions for use of accounting subjects 1001 Cash 1. This account accounts for the cash in stock of the New Rural Medical Care Fund.

2. The handling institution should strictly follow the state's regulations on cash management when receiving and disbursing cash.

3. The accounting contents of cash are as follows: (1) When income in the form of cash is received, this account will be debited and the relevant income account will be credited.

Deposit cash in the bank, debit the "Financial Special Account Deposits" and "Income Account Deposits" accounts, and credit this account.

(2) When cash is withdrawn from the bank, this account will be debited and the "deposits in the payment account" account will be credited.

When disbursing cash, debit the "Overall Fund Expenditure" and "Family Account Fund Expenditure" accounts and credit this account.