Nantong Gangzha to health service center
1. Different nature: community health service is the general term of health care activities in a certain community, which are provided by health and relevant departments to residents, including prevention, medical treatment, rehabilitation and health promotion. Community health service station is a non-profit primary medical and health service institution established in accordance with the national medical reform plan. It implements the service tenet of health as the center, family as the unit, community as the radius and demand as the guidance
Different characteristics: the community health service center takes the residents' health service demand as the guidance, takes people's health as the purpose, takes the community as the scope, and reasonably uses the community resources and appropriate technology. The community health service station shall establish a six in one continuous health service system with prevention and health care, general medicine, maternal and child health care, rehabilitation treatment, health ecation, planned immunity and family planning guidance as the main functions, so as to facilitate the masses The work system is different: the community health service center receives the professional guidance of prevention and treatment, health care institutions. Community health service station uses appropriate Chinese and Western medicine and technology to undertake the prevention and treatment of common diseases, frequently occurring diseases and chronic diseases of community residents
extended data:
precautions:
1. Keep the clinic clean, ventilated and well lit
2. Wash hands in time after checking users, spray 1:400 disinfectant every day in the room, and wipe the tables and chairs with 1:400 disinfectant. The sheets of the diagnosis and treatment bed should be disinfected and replaced once a week
3. Users of infectious diseases should change their articles immediately after treatment, and strictly implement the disinfection and isolation system
The articles in each consulting room and treatment room should be kept clean and st-free, and the sterile articles should be disinfected periodically (the disinfection cycle is less than 7 days)5. Work clothes, masks and hats should be worn when entering the treatment room, and non staff should not enter the treatment room without permission
The average salary of nurses / nurses in community health service center is 3106 yuan / month, of which 47% are below 3000 yuan / month, and 35% are between 3000 yuan / month and 4000 yuan / month. According to the statistics of data sharing, the average year-end bonus of nurses / nurses in community health service center is 3063 yuan
personnel nature and basic treatment general treatment: the salary and treatment of new recruitment record system personnel refer to the same position of the unit, and pay five insurances and one fund according to the regulations
extended data:
basic conditions for nurse recruitment
1. Having the nationality of the people's Republic of China, supporting and abiding by the Constitution and laws of the people's Republic of China, and having good conct
2, over 18 years old, under 25 years old (born from January 1994 to January 2001)
3, with normal physical conditions to perform their ties; If the information in the application form is inconsistent with the real situation, which affects the fairness of the examination, the examination qualification or employment qualification will be cancelled
4. The applicant's ID card, academic certificate, two recent two inch bareheaded front color photos, the registration form of nursing staff (record system) for public recruitment in community health service center of Guanyinshan street, Chongchuan District (Annex 2), and one of graation certificate, practice certificate, employment experience certificate and other relevant supporting materials required for the post
It's usually from 8 a.m. to 5 p.m. , with a break of one and a half hours
< H2 > extended data:
community health service station is a non-profit primary medical and health service institution established in accordance with the national medical reform plan, which implements the service tenet of health as the center, family as the unit, community as the radius and demand as the guidance
to establish a & quot; Six in one & quot; It is a continuous, comprehensive, low-cost, efficient and convenient health service system
work system
1
Using appropriate Chinese and Western medicine and technology to undertake the prevention and treatment of community residents' common diseases, frequently occurring diseases and chronic diseases Implement the government's commitment to community residents, undertake the task of emergency first aid and referral for critically ill patients, timely consult and referral for patients with difficult diseases, and establish the registration system of medical errors and accidents The elderly and chronic patients with mobility difficulties should be provided with on-site services such as visiting and family beds. To carry out community nursing work for the elderly and patients in family beds Health ecation and health promotion activities, lectures and health ecation prescriptions were carried out regularly Carry out family planning technical guidance and maternal and child health care work Health records should be established for residents within the jurisdiction, standardized computer management should be implemented for health records, and classified management should be implemented for chronic non communicable diseases To carry out rehabilitation training and guidance for disabled patients The community census was concted every year to revise the community diagnosis, and the intervention plan was formulated and implemented according to the main health problems in the communityThey usually leave work at about 5:30 and work 8 hours a day. If they go to work at 8:00 a.m., they leave work at 5:30 p.m. or 6:00 p.m. Generally, there are doctors on ty. This is a social service organization. There are doctors on ty 24 hours a day
data expansion:
community hospitals mainly provide public health and basic medical services for community members, with the characteristics of public welfare, not for profit. Some are owned by the whole people and some by indivials, but their essence remains unchanged. Community hospitals and Street hospitals are community health service institutions
generally speaking, it belongs to a community health and medical service institution. The state is now vigorously developing the community medical service system, so that minor diseases can be solved at home, greatly easing the pressure of medical treatment and the medical service capacity of large hospitals
purpose of establishment
in order to solve the problem of "difficult and expensive to see a doctor" for the common people, the state puts forward the slogan of "minor diseases do not leave the community, serious diseases go to the hospital". The new urban medical and health reform in China will vigorously develop community health service institutions, improve the function of community health services, and provide community residents with public health services such as disease prevention and basic medical services for common, frequently occurring and chronic diseases
community health service institutions can provide residents with low-cost, nearby, convenient and fast medical and health services, so as to attract residents to community health care institutions for medical treatment, divert patients with common diseases and mild diseases, realize the maximum rational allocation of limited medical resources, solve the problem of residents' difficulty and high cost of medical treatment, and let patients no longer queue up
experts in large hospitals who spare more time and energy should clearly assume the responsibility of basic medical services in their posts, and receive patients with suspected, difficult, urgent and severe diseases with low treatment fees or even "free of charge", so as to maintain the public welfare of basic medical services
reference:
Network_ Community hospitals
Social security can be withdrawn as long as the withdrawal information is complete
information required for Surrender:
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endowment insurance manual
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original and of ID card
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surrender application and relevant supporting materials
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the above information is complete, and the approval form for one-time payment of indivial account shall be printed by the pension, unemployment and work injury fund management center according to relevant policies and regulations
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after being signed by the director in charge, go to the financial office of the center to check and report. Service commitment: for enterprises and indivials to handle pension, funeral expenses, personal account payment, complete proceres, immediate processing. Undertaker: pension, unemployment and work injury insurance fund management center
< / OL >
surrender proceres:
precautions:
social security can not be refunded for the following reasons. Reaching the retirement age, failing to meet the conditions for 15 years of payment (all the amount saved in the personal account is paid off); The insured died for some reason (personal payment part and interest); The insured settled abroad (personal payment and interest); Death after retirement, personal account balance (personal payment part and interest)
the scope of personal account personnel. Death in service; The insured who live in rural areas; The retirees who have not received the pension in their personal accounts after retirement; Repeat insured persons
If you receive the refund of social security rate adjustment, the accounting is to write off the expenses recorded before
if you receive a refund of 100 yuan, the accounting entries are as follows:
debit: management expenses - enterprise part of social security expenses - 100 (red letter)
debit: bank deposit 100
in this way, the management expenses of last month can be written off
other accounting entries about social security:
1. How to make an entry for social security refund
the monthly accounting entries are: Debit: management fee, credit: bank deposit, when returning, is it the opposite, that is to say, debit: bank deposit, credit: management fee
when paying the social security, it is OK to make a negative debit for the refund
2. Return accounting entry of social security payment:
just reverse the entry. Original loan: management fee social security fee, loan: bank deposit, reverse loan: bank deposit, loan:
management fee social security fee
3. Accounting entry of social insurance premium refund: this accounting entry can be divided into two situations:
the first kind of refund is the enterprise's social security payment, which is credited to "management expenses" and other subjects in the current year; In the previous year, credit "profit and loss adjustment of previous years", and then carry forward to "profit distribution" account
the second type of refund is indivial social security payment, and credit "other accounts payable - indivial social security payment"
4. Return the excessive dection of social security fee to the employee's accounting entry: record the excessive dection of social security according to the time when the salary is withdrawn, and pay it to the employee
the entry of accrued salary and social security dection should be:
salary cost = payable salary + company borne social security = (paid salary + indivial borne social security) + company borne social security
accrued salary:
debit: cost account amount is salary cost
Credit: employee salary payable - salary amount is salary payable
Credit: employee salary payable - social security amount is company borne social security < B R / > decting social security of personal burden
debit: employee compensation payable - the amount of salary is social security of personal burden
Credit: employee compensation payable - the amount of social security is social security of personal burden
Credit: employee compensation payable - salary (amount to be paid)
Credit: other receivables (payments) - Social Security (personal part) (red letter) (refund)
other receivables Collection (payment) - Social Security (personal part) (black letters) (normal dection)
tax payable - personal income tax payable
cash on hand (bank deposit)
when drawing salary
debit: management expenses and other subjects - salary (amount payable)
Credit: employee salary payable - salary (amount payable)
the entry is debit: management expenses - employee salary
Credit: bank deposit
5 The accounting entry of social security money returned in social security account:
when paying
borrow: administrative expenses labor insurance
other accounts payable labor insurance borne by indivials
Loan: bank deposit
when returning overpayment, Of course, if you make a red ink entry, you can
borrow: administrative expenses - Labor Insurance - 5294
other accounts payable - personal labor insurance
borrow: bank deposit 6022
when you return it to an indivial
borrow: other accounts payable - personal labor insurance 728
Loan: cash on hand 728
hope it can help you
social security money returned to social security account should be counted as borrowing other receivables and lending bank deposits
social insurance premium refers to the fees paid by employees and employers to social insurance management institutions in accordance with the prescribed amount and time limit ring the process of raising social insurance fund. It is the most important source of social insurance fund, and can also be considered as the insurer of social insurance (the state) in order to bear the legal social insurance liability, The fees collected from the insured (employees and employers)
social security expenses are calculated by the payroll payable social security expenses collection, which is composed of two parts, one is borne by enterprises and the other is borne by indivials
under normal circumstances, the burden of an enterprise is calculated and withdrawn as wages, debiting the cost account and crediting the employee compensation payable social security account., The part of personal burden is dected from personal salary and transferred from the subject of payable employee salary to the subject of payable employee salary social security
if it is determined that the social security premium paid by the resigned employee should be borne by the employee himself or herself, and if there is still a salary that has not been paid, the full amount of the social security premium will be dected from the employee's salary payable - salary and transferred to the employee's salary payable - social security account. When the salary has been paid and the employee needs to make additional payment, it should be transferred to other accounts receivable, and the payment of the resigned employee should be recovered and other accounts receivable should be credited
6. Accounting entries of social security payment in the current month, receiving insurance refund, and directly offsetting social security:
the company pays social security 4111, the indivial pays social security 1406, the bank dects 5477, and receives medical insurance refund 40 (directly offsetting part of social security)
the social security unit 4111, and the indivial 1406. The bank dection is only a comprehensive part, and the refund is included in the giving part
6. Accounting entries after social security payment:
first of all, when the unit compiles the wage payment form:
debit: employee salary payable - employee salary payable
Credit: other payable - employee salary withholding social insurance premium (basic endowment insurance, unemployment insurance, basic medical insurance, personal medical allowance for serious illness)
Loan: other payable - employee salary withholding housing provident fund
Loan: tax payable - indivial income tax payable - indivial (salary) income tax payable
Loan: bank deposit
the accounting treatment after the unit pays social security for the employee is as follows:
Loan: employee salary payable - social insurance premium payable (basic endowment insurance, unemployment insurance Basic medical insurance, instrial injury insurance, maternity insurance and other detailed subjects)
debit: other accounts payable - dection of social security expenses from employees' wages (basic endowment insurance, unemployment insurance, basic medical insurance, Medicaid for serious illness borne by indivials)
Loan: bank deposit
at the end of the month, transfer the social security expenses borne by the unit to the management expenses - employee compensation - social insurance expenses
Loan: management expenses - company funds - employee compensation - social insurance expenses (sub level detailed subjects can also be set)
Loan: employee compensation payable - social insurance expenses payable (basic endowment insurance, unemployment insurance, basic medical insurance Details of work-related injury insurance, maternity insurance, etc.)
after the unit pays the housing provident fund for the employees:
borrow: salary payable - housing provident fund payable
borrow: other payments payable - employee salary withholding housing provident fund
Loan: bank deposit
transfer the housing provident fund borne by the unit to the management fee - employee salary - housing provident fund at the end of the month
borrow: management fee - company fund - position Salary - housing provident fund
Loan: salary payable - housing provident fund
when a company pays the indivial income tax withheld in the previous period in the current period:
Loan: tax payable - indivial income tax payable - indivial income tax payable (salary and salary)
Loan: bank deposit
debit: management fee of fixed factory - social security fee
other receivables - personal social security part
Credit: bank deposit
7. Accounting entry of social security money returned in social security account:
when paying social security: Debit: administrative expenses other receivables loan: cash / bank deposit when paying wages, debit: employee compensation payable loan: cash / bank deposit other receivables
8 Accounting entries of social insurance paid by the company: when paying:
debit: employee compensation payable social insurance premium (unit part)
other receivables (payments) - social insurance premium (indivial part)
Credit: bank deposit
when withdrawing
debit: management expense social insurance premium (unit part)
Credit: employee compensation payable social insurance premium (unit part)
when paying wages :
debit: employee salary payable - salary (amount payable)
Credit: other receivables (payments) - social insurance premium (personal part)
cash on hand (amount actually paid)
when the salary is paid in the next month:
debit: salary payable
Credit: other receivables - withholding and paying employee's social security (enterprise advances employee's personal part)
Credit: cash or bank deposit
pay for employees Before tax, social security can be dected:
debit: administrative expenses - social security fee
other accounts payable - social security fee withheld
Credit: bank deposit
the entry of supplementary withdrawal is the same as the above entry, you only need to explain it in the summary<
when the salary is paid in the next month:
debit: salary payable
Credit: other receivables - withholding social security of employees (enterprise advances employee's personal payable)
Credit: cash or bank deposit
social security paid for employees can be dected before tax:
debit: management fee - social security fee
other receivables - withholding social security fee
Credit: bank deposit
other receivables - withholding social security fee The dection premium is the part that the employee should pay in the era of calculating and drawing wages.
9. Refund accounting entry of Social Security Bureau:
the account that is debited when the returned credit payment is made. At the end of the month, if the balance of the account is a loan, the item report can be filled in with a negative number if it needs to be reflected separately. If the statement of the project does not need to be reflected separately, it can offset other expenditure items by assisting dandiangan Fangdian shidongjian. You only need to pay according to the actual payment. If you don't pay monthly, you don't need to make an account. The total amount of this fee account at the end of the year is the same as that of the refund. According to the actual payment amount
apply to the local tax department for refund with the resignation certificate and payment bill of the resigned employee, and the local tax department will determine the payment base again
go to the endowment insurance agency of the enterprise to delete the real account of the current month
apply for refund at the enterprise department of the municipal social endowment and work-related injury insurance administration bureau (the refund materials must include the certificate issued by the local tax to identify the wrong payment base, payment bills and refund application form)
after going through the above proceres, refund to the local tax, and report to the local tax for correct payment
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