What is a Primary Care Clinic?

Primary health care institutions

Primary health care institutions

Primary health care institutions

This specification ^[1]

Clarify the functional positioning of primary medical and health institutions. Basic-level medical and health institutions mainly provide basic public health services and basic medical services. Their diagnosis and treatment subjects, the number of beds, the setting of departments, staffing, infrastructure and equipment must be compatible with their functional positioning. ^[2]

Questions and Answers from the Ministry of Health of the Primary Medical Institutions at the Fourth Session of the Eleventh National People's Congress

1. Increase hardware investment. Including infrastructures arranged by the Development and Reform Commission, and equipment purchase subsidies arranged by the central finances totaled 53 billion yuan.

Second, increase support for software. There are ten measures to increase the team building and personnel training of primary medical and health institutions. Every measure comes with money, such as recruiting medical staff to work at the grass-roots level, organizing counterpart support, encouraging college students to go to the grass-roots level, continuing their studies, allowing them to be transferred to training, and ordering medical students to receive orders.

3. With increased investment in public health and medical security, the ability to pay has increased, and grassroots medical and health institutions have received more compensation through their own quality services. They have less pressure, and less pressure to make up for the deficit at the county level.

Fourth, measures have been taken to improve the treatment of primary medical staff. National policies stipulate that the treatment and salaries of primary-level medical staff must be consistent with the average income level of local institutions, and the central government also arranges a portion of the money for subsidies each year. We have also adopted many measures in software construction. This is a job for health care institutions and personnel. ^[3]

Primary medical institutions increase investment in primary medical institutions

In order to regulate 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 has strengthened investment in primary medical institutions, changed the operation mode of "supporting medicine with medicine" in primary hospitals, and on the other hand strengthened supervision of drug use in primary hospitals. Clinical pharmacy management is a weak link in primary hospitals and has not attracted great attention from hospital leaders. All hospitals must also strictly purchase medicines, ensure the quality of medicines, strictly control the purchase of medicines, purchase medicines from regular channels, ensure the quality of medicines, reduce the price of medicines, and reduce the cost of patients. Resolutely put an end to unhealthy practices in drug procurement, not only ensure the safety and effectiveness of drug use by the people, but also control the unreasonable rise in medical costs, and reduce the burden of seeing a doctor.

2. The government and related departments should strengthen macro-control and guidance, rationally allocate medical resources, focus on strengthening grass-roots units, and comprehensively enhance the service capabilities of grass-roots medical and health institutions. Actively push the focus of work downwards, invest more financial and material resources at the grass-roots level, channel more talents and technologies to the grass-roots level, and effectively enhance grass-roots service capabilities. In rural areas, we will strengthen the standardization 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 tertiary medical and health service network. At the basic level of the city, the focus is on strengthening the standardization of community health service institutions, improving facilities, department settings, service processes, and regulations. To strengthen 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 grass-roots medical and health personnel, and actively change the service methods of grass-roots medical and health institutions, so that more urban and rural residents can see a doctor without leaving the community and the countryside. ^[4]

Pharmaceutical industry or start from primary medical institutions

Basic-level medical institution medical branch or start from primary medical institution

The Ministry of Commerce issued the "Outline of the National Drug Circulation Industry Development Plan (2011-2015)" (hereinafter referred to as the "Outline") on the 5th, proposing eight tasks and five safeguard measures for the development of the drug circulation industry during the "Twelfth Five-Year Plan" period. Industry insiders pointed out that the "Outline" expresses the determination of the Ministry of Commerce to adapt to the new situation of reform and development of the medical and health undertakings and to promote the division of medicine. This is the first time that all the ministries and commissions involved in the reform of the medical system have explicitly proposed specific measures for the division of medicine.

There are two specific measures in the Outline that refer to the pharmaceutical industry:

First, "with the gradual implementation of the reform of the medical and health system and the gradual implementation of separation of medicines, chain drug stores are encouraged to actively undertake pharmacy services and other professional services at medical institutions."

Secondly, "In the medical reform measures such as public hospital reform and implementation of the basic drug system, actively explore specific ways to achieve the separation of medicines. In basic medical institutions that have implemented the basic drug system and eliminated supplementary medicine with drugs, especially peripheral pharmaceutical retail facilities The more comprehensive urban community medical service institutions can take the lead in exploring the mode in which doctors are responsible for outpatient diagnosis, and patients purchase prescriptions from retail pharmacies with prescriptions. " ^[5]

Financial system of primary medical institutions

Chapter 1 General Principles of the Financial System of Primary Medical and Health Institutions

Article 1 In order to meet 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, regulate the financial behavior of primary medical and health institutions, and improve the efficiency of fund use. Regulations (Decree No. 8 of the Ministry of Finance) and relevant regulations of the state on deepening the reform of the medical and health system, combined with the characteristics of primary medical and health institutions, formulated this system.

Article 2 This system is applicable to grass-roots medical and health institutions such as urban community health service centers (stations), township health centers, etc., independently run by the government.

Article 3. The grassroots medical and health institutions organized by the government (hereinafter referred to as the grassroots medical and health institutions) are public welfare institutions and do not aim at profit.

Article 4 The basic principles of financial management of primary medical and health institutions are: implementation of relevant national laws, regulations and financial rules and regulations; adherence to the principles of strict economical and diligent management; correct handling of the relationship between social and economic benefits; And the interests of individuals, and maintain the public welfare of primary medical and health institutions.

Article 5 The main tasks of financial management of primary medical and health institutions are: scientifically and reasonably preparing budgets and truly reflecting the financial situation; obtaining income in accordance with the law and striving to control expenditures; establishing and improving financial management systems, performing accurate economic calculations, implementing performance evaluations, and increasing the use of funds Benefits; strengthen the management of state-owned assets, rationally allocate and effectively use 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 Basic-level medical and health institutions implement a financial management system of unified leadership and centralized management. Financial activities are centralized and managed by the financial department under the leadership of the head of the primary-level medical and health institution.

Basic-level medical and health institutions shall set up financial accounting institutions or personnel according to their work needs; if they do not meet the requirements, they may implement accounting entrusted agency for bookkeeping.

In areas where conditions permit, centralized financial accounting may be implemented for primary medical and health institutions, and the specific measures shall be determined by the localities based on actual conditions.

Chapter II Unit Budget Management

Article 7 The budget refers to the annual financial revenue and expenditure plan prepared by primary medical and health institutions in accordance with relevant state regulations and according to their career development plans and tasks.

The budget of the primary health care institution consists of an income budget and an expenditure budget. All revenues and expenditures of primary medical and health institutions should be fully included in the budget management.

Article 8 The government implements the budget management method of "checking tasks, checking revenues and expenditures, performance appraisal subsidies, not overpaying, and using balances as required" for primary medical and health institutions.

On the basis of strict definition of service functions for primary medical and health institutions, the use of suitable equipment, appropriate technology and national essential medicines, and the verification of tasks and revenues, the government adopts quotas or performance appraisals to approve subsidies. The specific items and standards are determined by The local financial department and the competent authority shall make the determination in accordance with the relevant provisions of the government's health investment policy.

Areas with conditions can explore the implementation of two-line management of revenue and expenditure for primary health care institutions.

Article 9 Basic-level medical and health institutions shall, in accordance with the requirements of the budget preparation of the financial department, propose budget estimates and submit them to the financial department for review after review by the competent department. Basic-level medical and health institutions prepare budgets based on budgetary control issued by the financial department, which are reviewed and reported to the financial department by the competent department, and the financial department reviews and approves in accordance with the prescribed procedures.

Article 10 Basic budget medical and health institutions must adhere to the principles of setting revenues, balancing expenditures, taking overall planning into consideration, and ensuring the focus when preparing revenue and expenditure budgets. No deficit budget can be prepared.

Article 11 The approved budget of the primary medical and health institutions is an important basis for guaranteeing that they perform basic medical and health service functions and to measure the completion of tasks approved by relevant departments. Primary health care institutions must strictly implement budgets.

Generally, no adjustment will be made in the implementation of the financial budget such as financial subsidies approved by the financial department and other project budgets; if there are major adjustments in the relevant national policies or business plans, which will have a greater impact on the implementation of the budget, adjustments should be made in accordance with prescribed procedures when adjustments are indeed needed The budget proposal is reviewed by the competent department and reported to the financial department for adjustment in accordance with the prescribed procedures.

Article 12 At the end of the year, primary-level medical and health institutions shall compile the final, true, complete, accurate and timely accounts in accordance with the requirements for the compilation and review of the final accounts of the financial department.

The annual accounts of the primary medical and health institutions shall be aggregated and reported to the financial department for review and approval. As for the matters approved by the financial department for adjustment, the grassroots medical and health institutions shall make adjustments in a timely manner.

Article 13 Basic-level medical and health institutions shall implement performance appraisal in accordance with the provisions of the financial department and the competent department, and submit performance appraisal reports as required.

The competent department must evaluate the performance of the work tasks of the primary health care institution every year, analyze and evaluate the performance of budget implementation, and use the results of performance evaluation as an important basis for year-end evaluation and implementation of rewards and punishments. The financial department takes the results of performance appraisal as an important basis for the budget arrangement and settlement of financial subsidies.

The competent department and the financial department should analyze the difference between the actual revenue and expenditure of the primary medical and health institutions and the budget approved by the fiscal budget and the reasons for its changes, and apply unreasonable excess or underpayment to the budget of the next year. Financial subsidy income; for unreasonable arrears or overruns, it shall be handled in accordance with the relevant provisions of this system, and the responsible persons shall be held accountable.

Article 14 Basic-level medical and health institutions that implement centralized financial management shall submit budget and final accounts by the centralized financial accounting institution together with the primary-level medical and health institutions.

Chapter III Revenue Management

Article 15 Revenue refers to non-repayable funds obtained by primary medical and health institutions for medical and health services and other activities.

Article 16 The income of primary medical institutions includes medical income, financial subsidy income, superior subsidy income and other income.

(1) Medical income, that is, the income obtained by grassroots medical and health institutions in carrying out medical and health service activities, including outpatient income and hospitalization income.

1. Outpatient income refers to the income obtained from providing medical services to outpatients, including registered income, examination income, inspection income, laboratory income, treatment income, surgical income, health material income, medicine income, general diagnosis and treatment income, and other outpatient services. Income, etc.

2. Hospitalization income refers to the income obtained from the provision of medical services for inpatients, including bed income, examination income, inspection income, laboratory income, treatment income, surgery income, nursing income, health material income, drug income, and general diagnosis and treatment fee income. And other hospitalization income.

(2) Revenue from financial subsidies, that is, income from basic construction subsidies, equipment purchase subsidies, personnel funding subsidies, and public health service subsidies received by basic-level 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 above-mentioned scope, including social donations and interest income.

Article 17 Medical income is recognized in accordance with the payment methods and standards determined by the government.

Article 18 Basic-level medical and health institutions shall strictly implement the national price policy and establish and improve various fee management systems.

The outpatient and inpatient charges for primary medical and health institutions must use fee bills uniformly supervised by the financial department of the province (autonomous region, municipality directly under the Central Government), and the management must be strengthened. The use of false bills is strictly prohibited.

Article 19 In principle, medical income is accounted for on the day it occurs and is settled in a timely manner. Concealment, interception, appropriation and misappropriation are strictly prohibited. Cash income must not be spent.

Chapter IV Expenditure Management

Article 20 Expenditure refers to the expenditure and loss of funds incurred by primary medical institutions in conducting medical and health services and other activities.

Article 21 Expenditures of primary medical and health institutions include medical and health expenditures, financial infrastructure equipment subsidies, other expenditures, and amortized expenses:

(1) Medical and health expenditures, that is, expenditures incurred by primary-level medical and health institutions in carrying out basic medical services and public health services, including medical expenditures and public health expenditures.

1. Medical expenditure refers to expenditures incurred by basic medical and health institutions in carrying out basic medical service activities, including personnel expenses, costs of medicines and materials consumed, maintenance costs, and other public expenses.

Among them, staff costs include basic wages, performance wages, social security contributions, retirement benefits, housing provident funds, etc. Other public expenses include office expenses, printing expenses, water expenses, electricity expenses, post and telecommunications expenses, heating expenses, property management expenses, travel expenses, conference expenses, training expenses, etc.

2. Public health expenditure refers to expenditures incurred by primary health care institutions in carrying out public health service activities, including personnel expenses, costs of drugs and materials consumed, maintenance costs, and other public expenses.

Among them, staff costs include basic wages, performance wages, social security contributions, retirement benefits, housing provident funds, etc. Other public expenses include office expenses, printing expenses, water expenses, electricity expenses, post and telecommunications expenses, heating expenses, property management expenses, travel expenses, conference expenses, training expenses, etc.

(2) Expenditure on financial infrastructure construction equipment, that is, capital expenditures and equipment purchase expenditures arranged by basic-level medical and health institutions using financial subsidy income.

(3) Other expenditures, that is, expenditures other than medical and health expenditures and subsidies for financial infrastructure equipment, including fines, confiscations, donations, and loss of property supplies.

(4) Expenses to be amortized, that is, expenses that need to be amortized for primary medical institutions to organize and manage medical activities. At the end of the period, the expenses to be apportioned shall be reasonably allocated to the relevant expenses.

Expenditures for capital construction projects shall be implemented in accordance with relevant state regulations.

Article 22 The special funds obtained by the primary medical and health institutions from the financial department and the competent department for designated projects and uses and requiring separate accounting shall periodically report the use of the special funds to the financial department or the competent department as required; after the project is completed, , It shall submit a written report on the final accounts of the special fund expenditure and the effect of its use, and accept the inspection and acceptance of the financial department or the competent department.

Article 23 The expenditures of primary medical and health institutions shall strictly comply with the scope and standards of expenditure stipulated by the state; if there is no uniform stipulation by the state, they shall be prescribed by the primary medical and health institutions and reported to the competent department and financial department for the record. If the provisions of the primary medical and health institutions violate laws and national policies, the competent department and the financial department shall order them to make corrections.

Article 24 Primary-level medical and health institutions shall strengthen the management of expenditures, and shall not make false statements or replace them with plans and budgets.

Article 25 Basic-level medical and health institutions shall strictly implement government procurement and relevant state regulations on drug procurement.

Chapter V Revenue and Expenditure Balance Management

Article 26 The balance of income and expenditure refers to the balance after the income and expenditure of the primary medical and health institutions are offset, including the balance of business income and expenditure and the carry-over (remaining) of revenue and expenditure from financial project subsidies. The calculation formulas for various types of current income and expenditure balances are as follows:

Business revenue and expenditure balance = medical income + financial basic expenditure subsidy income + superior subsidy income + other income-medical and health expenditure-other expenditure

Financial item subsidy income and expenditure carry-over (residual) = financial item expenditure subsidy income-financial item subsidy expenditure

Article 27 Basic-level medical and health institutions shall, at the end of the year, transfer business income and expenditure balances after deducting limited use funds to carry over funds used in the next year and transfer them to the balance distribution. If the year-end balance is positive, the employee welfare fund may be drawn in accordance with regulations. And other special funds, the remaining part is transferred to the cause fund; if the balance at the end of the year is negative, no distribution can be made and the cause fund should be made up. If the cause fund is not enough to make up, it will be transferred to the uncovered loss.

Otherwise prescribed by the State shall prevail.

Article 28 Primary-level medical and health institutions shall strengthen the management of balance funds and correctly calculate and distribute balances in accordance with state regulations. The balance of funds shall be included in the unit budget as required. When the annual budget is prepared and additional budget is required for implementation, it shall be used in accordance with the provisions of the financial department.

Chapter VI Asset Management

Article 29 Assets refer to economic resources that can be measured in currency that are held or used by primary medical and health institutions. Including current assets, fixed assets, intangible assets, etc.

It is strictly forbidden for primary medical institutions to invest abroad.

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, inventory, etc.

Basic-level medical and health institutions shall abide by relevant state regulations and establish and improve a monetary fund management system. Receivables and prepayments shall be cleared and settled in a timely manner, and shall not be posted for a long time. If the period is more than 3 years and it is confirmed that it cannot be recovered, the cause shall be identified, the responsibilities shall be distinguished, and the written-off shall be reported after approval according to the prescribed procedures.

Inventories refer to low-value consumables, health materials, medicines, and other materials stored by primary-level medical and health institutions for conducting business and other activities.

The inventory shall be regularly or irregularly checked and counted to ensure that the accounts are consistent. For the situation of disk surplus, disk loss, deterioration, damage, etc., the cause should be promptly ascertained, and it should be dealt with in a timely manner after being approved according to the management authority.

The physical management of low-value consumables adopts management methods such as "quantitative allocation and replacement of 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 scrapped and recovered shall be disposed of in accordance with relevant regulations on state-owned asset management.

Basic-level medical and health institutions shall make self-made medicines and materials into storage at cost price, and establish and improve management systems.

Article 31 Fixed assets refer to the unit value of 1,000 yuan and above (including: the value of special equipment unit of 1,500 yuan and above), the use period of more than one year (excluding one year), and basically maintained during use Assets in their original physical form. 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 costs. Basic-level medical and health institutions should formulate detailed lists of various types of fixed assets in accordance with the specific conditions of their units.

The purchase, construction and leasing of large-scale medical equipment and other fixed assets must conform to the regional health plan, be scientifically proven, and be reported to the competent department in conjunction with the development and reform department and the financial department for approval in accordance with relevant national regulations.

Basic-level medical and health institutions should improve the efficiency of asset use and establish asset sharing and sharing systems.

Article 32 A construction in progress refers to a construction project in which a basic medical institution has incurred necessary expenditures but has not yet reached the state of delivery and use according to regulations.

In addition to the implementation of this system, grass-roots medical and health institutions should also establish separate accounts and separate calculations in accordance with relevant national regulations, strictly control project costs, and do a good job of project budget and budget management. After the project is completed, it should handle project settlement and final financial accounts as soon as possible. And timely handle the procedures for asset delivery and use.

Article 33 Follow-up expenditures related to fixed assets, such as renewal and transformation, shall be recorded in fixed assets if they meet the conditions for confirmation of fixed assets; follow-up expenditures such as repair costs related to fixed assets, which do not meet the conditions for confirmation of fixed assets, shall be recorded Included in current expenditure.

Article 34 Basic-level medical and health institutions shall conduct physical inventory of fixed assets. For fixed assets that have been profitable or inferior, the reasons shall be promptly ascertained, and they shall be disposed of in a timely manner after being reported for approval in accordance with the prescribed management authority. The fixed asset management department shall regularly check with the financial department to ensure that the accounts and accounts are consistent.

Article 35 Intangible assets refer to assets that do not have physical form and can provide certain rights to grassroots medical and health institutions. Including land use rights, separately priced application software purchased by grassroots medical and health institutions, and other property rights.

Purchased intangible assets are valued according to the actual payment.

Article 36 When a basic-level medical and health institution sells, transfers, or scraps fixed assets, or any damage to fixed assets occurs, it shall be handled in accordance with state-owned asset management regulations.

The transfer of intangible assets should be assessed in accordance with relevant regulations.

Chapter VII Liability Management

Article 37 Liabilities refer to the debts assumed by primary medical and health institutions that can be measured in currency and need to be repaid with assets or labor services. Including accounts payable, advance receipt of medical payments, payables, taxes payable, payable to employees, and social security payments.

Article 38 Basic-level medical and health institutions shall separately manage different types of liabilities, promptly clean up and handle settlement in accordance with regulations, and ensure that all liabilities are returned within the prescribed period.

Article 39 Basic-level 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 Basic-level medical and health institutions shall strengthen the management of advance payment of patients. The amount of advance payment should be reasonably determined according to the patient's condition and treatment needs.

Chapter VIII Net Asset Management

Article 41 Net assets refer to the balance after deducting liabilities from the assets of primary medical and health institutions.

Article 42 Net assets include fixed funds, enterprise funds, special funds, carry-over (remaining) of financial subsidies, and unrecovered losses.

(1) Fixed funds, that is, funds occupied by fixed assets, construction in progress, and intangible assets of primary medical and health institutions.

(2) Cause fund, that is, the net assets set up by the basic medical and health institutions to make up losses. Including transfer of funds from balance distribution (excluding financial basic expenditure subsidy income), appreciation of asset evaluation, etc.

Basic-level medical and health institutions should strengthen the management of business funds, make overall arrangements, and use them rationally. If the business fund rolls up a lot, a certain amount of business fund should be arranged when preparing the budget.

(3) Special funds, that is, funds with special purposes drawn and set up by primary-level medical and health institutions in accordance with regulations. It mainly includes medical risk funds, employee welfare funds, incentive funds and other special funds.

The medical risk fund refers to funds withdrawn from medical and health expenditures, which are specifically used to pay for expenditures on medical risk insurance purchased by primary-level medical institutions 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 ratio can be formulated by the financial department of each province (autonomous region, municipality directly under the Central Government) in conjunction with the competent department according to the local actual situation.

Staff welfare fund refers to funds that are drawn based on a certain percentage of business revenue and expenditure balance and are used exclusively for staff collective welfare facilities and collective welfare benefits.

Primary-level medical and health institutions should strengthen the management of employee welfare funds and medical risk funds, make overall arrangements, and use them rationally. For basic medical and health institutions with a large number of employee welfare funds and medical risk funds, the withdrawal ratio may be appropriately reduced or the withdrawal may be suspended.

Incentive funds refer to the basic medical and health institutions that implement budget management methods such as approved revenue and expenditure. After the end of the year has passed the performance assessment of the completion of the approved tasks, they can withdraw funds based on a certain percentage of the business revenue and expenditure balance. Combined with the implementation of performance pay, it is used for employee performance appraisal and reward.

Other special funds refer to other special funds drawn and set up in accordance with relevant regulations.

Withdrawal ratios and management methods of various funds shall be determined by the State if there are uniform regulations; if there are no uniform regulations, the competent departments of provinces (autonomous regions and municipalities) shall determine the same with the financial departments at the same level. Special funds shall be used for special purposes and shall not be used for any purpose.

(4) Carry-over (remaining) of financial subsidies, that is, limited-use financial subsidy funds that have been rolled over by primary medical and health institutions over the years.

(5) Failure to make up losses, that is, losses that are not enough for the fund to make up.

Chapter IX Financial Liquidation

Article 43 When a primary-level medical and health institution is transferred, cancelled, merged, or separated, 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, conduct a comprehensive liquidation of the unit's property, creditor's rights, and debts, compile a property catalog and a list of creditors' and debts, and propose a basis for property valuation And creditor's rights and debt disposal methods, do a good job in the transfer, receipt, transfer and management of state-owned assets, and properly handle all remaining issues.

Article 45 After the financial settlement of the primary medical and health institution is completed, it shall be reviewed by the competent department and reported to the financial department for approval, and shall be handled in accordance with the following methods:

(1) Due to the change of affiliation, all assets, creditor's rights, and debts of the basic medical and health institutions transferred through the establishment system will be transferred without compensation, and the financial subsidy funds will be transferred accordingly.

(2) For the cancelled primary medical and health institutions, all assets, creditor's rights, and debts shall be approved and handled by the competent department and the financial department.

(3) In the consolidated primary medical and health institutions, all assets, creditor's rights, and debts are transferred to the receiving unit or newly formed unit. The surplus state-owned assets after the merger shall be approved and handled by the competent department and the financial department.

(4) For the separated basic medical and health institutions, the assets shall be transferred to the separated units in accordance with relevant regulations, and the financial subsidy funds shall be transferred accordingly.

Chapter X Financial Reporting and Analysis

Article 46 A financial report is a comprehensive written document that reflects the financial status and business development results of a basic medical and health institution for a certain period of time.

Basic-level medical and health institutions shall submit financial reports to the competent department and the financial department on a monthly, quarterly, or annual basis.

Article 47 The annual financial report submitted by the primary medical and health institutions includes a balance sheet, a summary of income and expenditure, a detailed statement of business income and expenditure, a detailed statement of income and expenditure of financial assistance, a statement of income and expenditure of capital construction, a statement of changes in net assets, and performance. Appraisal form, related schedules, notes to accounting statements, and financial statement.

Article 48 The financial fact sheet mainly describes the business development, budget implementation, financial revenue and expenditure status, asset changes, infrastructure construction, performance evaluation, and major impact on the financial status of the current or next period of the primary medical and health institutions. Matters, 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. Basic-level medical and health institutions shall prepare financial analysis reports on a regular basis in accordance with the regulations and requirements of the financial department and the competent department, and according to the needs of the financial management of the unit. The contents of financial analysis include the development and budget implementation of basic medical and health institutions, the management of asset use, changes in income, expenditures, and net assets, as well as the financial management situation, major problems and improvement measures.

Financial analysis indicators include the budget revenue and expenditure completion rate, the ratio of personnel expenditures to medical and health expenditures, the ratio of public expenditures to medical and health expenditures, the balance of expenditures and expenditures, the asset-liability ratio, the composition of expenditures, and the average cost per second.

Basic-level medical and health institutions may increase financial analysis indicators according to the characteristics of the unit.

Chapter XI Financial Supervision

Article 50 Basic-level medical and health institutions must accept the financial, auditing, and financial supervision of the competent department, and establish a strict internal supervision system.

Article 51 The financial supervision of primary medical and health institutions includes the supervision of budget management, supervision of revenue and expenditure management, and supervision of asset use management. Supervision methods such as pre-event supervision, in-event supervision and post-event supervision are adopted.

Article 52 Accounting staff of primary medical and health institutions have the right to exercise financial supervision power in accordance with the Accounting Law of the People's Republic of China and other relevant laws and regulations, to provide opinions on violations of national financial and economic regulations, and to submit to competent authorities and other relevant departments reflect.

Chapter XII Supplementary Provisions

Article 53 In addition to the financial management of infrastructure construction investments of primary medical and health institutions in accordance with this system, the financial management system of national capital construction investments shall also be implemented.

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 in accordance with local actual conditions, and report them to the Ministry of Finance and the Ministry of Health for the record.

Article 55 The interpretation of this system is the responsibility of the Ministry of Finance and the Ministry of Health.

Article 56 Non-profit grassroots medical and health institutions organized by enterprises, institutions, social organizations and other social organizations shall implement this system with reference to this system.

Article 57 This system shall be implemented as of July 1, 2011. The "Hospital Financial System" (Cai She Zi [1998] No. 148) issued by the Ministry of Finance and the Ministry of Health on November 17, 1998 was repealed simultaneously.