The accounting objects stipulated in the "Hospital Accounting System" are scientifically and systematically classified according to their economic content or purpose, which is the basis for setting up accounts and handling accounts.

1. Asset category,

The general ledger account that reflects the status of all assets of the hospital is divided into "cash", "bank deposits" and "other currencies" according to the liquidity of the funds. "Funds", "Notes Receivable", "Medical Receivables from Hospital Patients", "Medical Receivables", "Other Receivables", "Bad Debt Provisions", "Inventory Materials", "Materials in Process", " "Prepaid expenses", "Long-term investment", "Fixed assets", "Accumulated depreciation", "Fixed asset liquidation", "Construction in progress", "Intangible assets", "Accumulated amortization", "Long-term prepaid expenses", Accounts such as "pending property gains and losses".

2. Liabilities,

The general ledger accounts that reflect all liabilities of the hospital are divided into "short-term borrowings", "accounts payable", " "Notes payable", "Accounts payable", "Medical payments received in advance", "Employee salaries payable", "Welfare fees payable", "Social security fees payable", "Taxes payable", "Other payables", "Advanced payments" "Expenses", "Long-term borrowings", "Long-term payables", "Drug revenue payable" and other items.

3. Fund category,

The general ledger account that reflects the status of all funds in the hospital is divided into "undertaking funds", "special funds" and "funds to be hedged" according to the purpose of the funds. , "Financial funds to be offset", "Science and education project funds to be offset", "Financial subsidy carryover (remainder)", "Science and education project carryover (remainder)", "Balance of the current period", "Balance distribution" and other subjects.

4. Revenue and expenditure category,

The general ledger account that reflects all income and expenses of the hospital is divided into "medical income", "medical income" and "medical expenses" according to the source of income, expenditure and destination. "Business costs", "Other income", "Other expenses", "Financial subsidy income", "Financial subsidy expenditure", "Science and education project income", "Science and education project expenditure", "Management expenses", "Investment income" and other subjects.