Financial system of primary medical and health institutions

Financial system of primary medical and health institutionsIt is content produced to strengthen the financial management and supervision of primary medical and health institutions and standardize the financial behavior of primary medical and health institutions. The financial system of primary medical and health institutions is to meet the needs of the socialist market economy and the development of medical and health undertakings. For more information about the financial system of primary medical and health institutions, please pay attention to Huajun Software Park for free downloads.

Financial system content of primary medical and health institutions

​​ 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.

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 the relationship between social benefits and economic benefits, and correctly handle the relationship between the country, units and individuals. inter-interest relationships and maintain the public welfare nature of grassroots medical and health institutions.

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, accurately conduct economic accounting, implement performance appraisals, and improve the efficiency of fund use; strengthen State-owned assets management, rational allocation and effective utilization of state-owned assets, and safeguarding the rights and interests of state-owned assets; financial control and supervision of economic activities, regular financial analysis, and prevention of financial risks.

​​ Primary medical and health institutions implement a financial management system of “unified leadership and centralized management”. Financial activities are under the leadership of the person in charge of the primary medical and health institution and centrally managed by the financial department.

Other matters concerning the financial system of primary medical and health institutions

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 diagnosis and treatment fee revenue and other outpatient services 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, health material revenue, drug revenue, and general diagnosis and treatment fee revenue. 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 from the financial department by primary medical and health institutions.

(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.

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