Is the hospital refund the same?

Legal analysis: Yes, hospital refunds are generally like this, but sometimes cash will be refunded, depending on hospital regulations.

Legal basis: hospital financial system

Article 22 Expenditure includes medical expenditure, financial project subsidy expenditure, scientific and educational project expenditure, management expenses and other expenditures.

(a) medical expenses, that is, the expenses incurred in the process of developing medical services and auxiliary activities in hospitals, including personnel expenses, expenses for drugs and sanitary materials consumed, depreciation of fixed assets, amortization of intangible assets, withdrawal of medical risk funds and other expenses, excluding financial subsidies and income from science and education projects formed by depreciation of fixed assets and amortization of intangible assets.

Among them, personnel funds include basic salary, performance salary (allowances and bonuses), social security contributions, housing accumulation fund, etc. Other expenses include office expenses, printing fees, water charges, electricity charges, post and telecommunications fees, heating fees, property management fees, travel expenses, conference fees, training fees, etc.

(two) the financial project subsidy expenditure, that is, the project expenditure arranged by the hospital using the financial subsidy income. The actual amount is fully included in the current expenditure. Among them, the expenses incurred in the purchase and construction of fixed assets and intangible assets shall be included in the net assets at the same time and carried forward by stages according to regulations.

(3) Expenditure on science and education projects, that is, the expenditure incurred by hospitals in carrying out scientific research and teaching activities with the income from science and education projects. Intangible assets used for the purchase and construction of fixed assets shall be included in the net assets and carried forward by stages.

(4) Management expenses, that is, the expenses incurred by the hospital administrative logistics department for organizing and managing medical, scientific research and teaching business activities, including personnel expenses, material expenses, depreciation of fixed assets, intangible assets and public funds such as retirement expenses, bad debt losses, stamp duty, property tax, vehicle and vessel use tax and interest expenses under unified management of the hospital.

(5) Other expenses, that is, expenses other than the above-mentioned items in the hospital, include depreciation and maintenance of leased fixed assets, canteen expenses, fines and confiscations, donation expenses, inventory losses and damage losses of property and materials, etc. Expenditure on capital construction projects shall be implemented in accordance with relevant state regulations.

Article 42 Receivables and prepayments refer to all kinds of creditor's rights formed in the course of hospital business activities and other activities, including medical receivables, prepayments, financial refundable funds and other receivables. Hospitals should strengthen the management of receivables and prepayments, analyze them regularly and clean them up in time. At the end of the year, hospitals can use the balance percentage method, aging analysis method, specific identification method and other methods to make provision for bad debts. The cumulative provision for bad debts shall not exceed 2%-4% of the balance of medical receivables and other receivables at the end of the year. The specific measures for the withdrawal of bad debt reserves shall be determined by the financial and competent departments of all provinces (autonomous regions and municipalities directly under the Central Government). If the reconciliation age exceeds three years, it is confirmed that the medical receivables and other receivables that cannot be recovered can be treated as bad debt losses. Bad debt losses shall be written off in the bad debt reserve after examination and approval in accordance with the relevant provisions on the management of state-owned assets. Recover the bad debts that have been written off and increase the bad debt reserve.

Article 34 In order to correctly reflect the cost and management level of the normal business activities of the hospital, the expenses incurred by the following businesses should generally not be included in the cost range in hospital cost accounting.

(a) expenses incurred by other accounting units and their economic activities that are not within the scope of hospital cost accounting.

(2) Capital expenditure on the purchase and construction of fixed assets, intangible assets and other assets.

(3) Expenditure on foreign investment.

(four) all kinds of fines, sponsorship and donation expenses.

(five) expenditure on scientific research, teaching and other projects with funding sources.

(six) expenses in various funds.

(seven) other expenses that may not be included in the cost as stipulated by the state.