新旧医院会计制度下药品会计核算

　 新旧医院会计制度下的药品会计核算

　［提要］　药品是医院在提供医疗服务工作中必不可少的物资，药品消耗占医院各种物资消耗的比重很大，药品会计则对药品起到了重要的核算和监督作用。财政部于2010年12月31日颁布，2012年1月1日全面实施的新《医院会计制度》对药品核算也发生了变化。本文介绍新旧医院会计制度下医院药品会计核算的变化及相应的衔接处理，以实现药品会计在医院会计制度改革下的顺利过渡。

　关键词：药品会计；会计制度；会计核算

　中图分类号：F23　文献标识码：A

　原标题：新旧医院会计制度下医药药品会计核算的变化及衔接处理

　收录日期：2011年11月5日

　　药品是医院为开展正常医疗活动而储存的、用于诊断、治疗疾病的特殊商品，是提供医疗服务工作中必不可少的物质条件和重要手段。医院在医疗服务过程中，药品的消耗占医院各种物资消耗的比重很大，对药品资金管理工作的成效直接关系到医院的社会效益和经济效益。因此，加强药品的管理是医院经济管理的重点，药品会计因此为加强药品管理的需要应运而生。药学部对医院药品主要是起到事前和事中管理，药品会计则起到了事后监督和核算的作用。

　　一、医院会计制度改革背景

　　现在我国医院应用的会计制度是在1991年1月1日颁布的，由于深化医改、财政科学化和精细化要求及加强医药经济管理的需求，现行的医药会计制度已经表现出种种不适应性。对于药品而言，现行的做法是药品收支分开核算，加剧了“以药养医”的假象，同时也不符合取消药品差价的趋势。因此，现有的医院会计制度迫切需要予以改革，财政部于2010年12月31日发布了新《医院会计制度》，自2011年7月1日起在公立医院改革国家联系试点城市施行，自2012年1月1日起在全国施行。

　　二、新旧医院会计制度下药品会计核算的变化

　　为了核算反映医院的药品增减变动情况，医院会计制度制定了相应的会计科目及明细科目。不同的是新旧制度在某些核算上存在如下差别：

　　一是与药品相关的会计科目设置不同。新《医院会计制度》取消了“药品”、“药品进销差价”、“药品收入”、“药品支出”一级科目，但设置了“库存物资”科目，其核算范围有所扩大，包括了原账中“药品”、“卫生材料”、“低值易耗品”和“其他材料”等一级明细科目，“药品”一级明细科目下再设置“药库药品”和“药房药品”两个明细科目，并按中药、西药和中成药来进行明细核算。另外，此次变化较大的一点是，将原制度药品售价核算改为了进价核算，即完全取消“药品进销差价”此科目。再者，现有的“医疗收入”、“医疗支出”的核算范围也有所扩大，包括了原有的“药品收入”、“药品支出”，避免了“药品收入”、“药品支出”这类容易让人产生错觉的“收入”和“支出”，结束了会计账目上的“药品收支”的假象，这样使医院的会计科目在核算方面更加简洁明了，提供的会计核算资料更能真实反映医院业务收支的实际情况。

　　二是与药品相关的会计核算规定不同。原《医院会计制度》对药品管理的原则是：“计划采购、定额管理、加速周转、保证供应”。新制度并没有单列一项对药品的管理原则，只是在制度中对所有的库存物资，包括药品、卫生材料等做了一项统一规定：存货要按照“计划采购、定额定量供应”的办法进行管理，合理确定储备定额，定期进行盘点，年终必须进行全面盘点清查，保证账实相符。原《医院会计制度》对医院药品按零售价进行核算，实际购进价与零售价的差额为进销差价。药库和药房都要核算药品进销差价，通常一家医院都会有西药库、中药库、西药房、中心药房和中药房，这样就会导致药库和药房都要计算统计药品进销差价，此外，月末按当月药品销售额和药品综合加成率（或综合差价率）计算药品销售成本。计算药品综合差价率的过程也比较复杂，有时候还需要开发相关的软件或公式来计算，这样不仅工作量比较大，还经常容易发生混乱的现象。新制度下取消了药品进销差价，直接以药品的进价进行核算药品的出入库、领入和发出，而药品的售价与进价之间的差额将会体现在医疗收入中的“药事服务费”明细科目中，这样可以直观地反映药品的来龙去脉，简化了月末核算药品销售工作，改变了现行药品“以药养医”的假象，符合现行医改的要求。

　　三、药品会计核算变化采取的衔接处理

　　在执行新制度前，药品会计需要会同药学部先对本单位药库、药房的药品进行全面清查、盘点和核实，对于清查出来的药品盘盈、盘亏、毁损，要按原制度规定处理完毕。由于新制度未设置“药品”、“药品进销差价”科目，所以需要进行相关的衔接处理。另外，还需要药库、药房信息系统予以调整，在每月的药品进销存报表及库存报表增设“购进价”栏目，药学部上报给财务部门的药品财务报表格式更明晰。现主要将药品会计核算变化会计上应采取的衔接处理介绍如下：

　　将原账中“药品”科目相关明细科目的余额转入新账中“库存物资—药品”科目相应明细科目的借方，相应的会计处理如下：

　　借：库存物资-药品-药库药品-西药

　 库存物资-药品-药库药品-草药

　　 　 库存物资-药品-药房药品-门诊药房-西药

　　 　 库存物资-药品-药房药品-门诊药房-草药

　　 　 库存物资-药品-药房药品-住院药房-西药

　　 　贷：药品-药库药品-西药

　　 　 药品-药库药品-草药

　　 　 药品-药房药品-门诊药房-西药

　　 　 药品-药房药品-门诊药房-草药

　　 　药品-药房药品-住院药房-西药

　　将原账中“药品进销差价”科目相关明细科目的余额作为减项转入新账中“库存物资-药品”科目相应明细科目的借方。其中，结转“药品进销差价”是最为关键和复杂的，现具体的处理如下：

　　第一步，计算差价率

　　西药差价率=西药差价/（西药库余额+门诊西药房余额+住院西药房余额）

　　草药差价率=草药差价/（草药库余额+门诊草药房余额）

　　第二步，计算药品成本

　　西药库药品成本=西药库余额×（1-西药差价率）

　　门诊西药房药品成本=门诊西药房余额×（1-西药差价率）

　　住院西药房药品成本=住院西药房余额×（1-西药差价率）

　　草药库药品成本=草药库余额×（1-草药差价率）

　　门诊草药房药品成本=门诊草药房余额×（1-草药差价率）

　　第三步，计算药品进销差价

　　西药库进销差价=西药库余额-西药库药品成本

　　门诊西药房进销差价=门诊西药房余额-门诊西药房药品成本

　　住院西药房进销差价=住院西药房余额-住院西药房药品成本

　　草药库进销差价=草药库余额-草药库药品成本

　　门诊草药房进销差价=门诊草药房余额-门诊草药房药品成本

　　第四步，结转药品进销差价

　　借：库存物资-药品-药库药品-西药

　　 　库存物资-药品-药库药品-草药

　　 　库存物资-药品-药房药品-门诊药房-西药

　　 　库存物资-药品-药房药品-门诊药房-草药

　　 　库存物资-药品-药房药品-住院药房-西药

　　 　贷：药品进销差价-西药

　　 　-草药

　　经过“药品”和“药品进销差价”的结转之后，原制度下的“药品”和“药品进销差价”将无余额，实现了新旧会计制度的有效衔接。

　（作者单位：广州市妇女儿童医疗中心）

　Measures for the routine management of moral education in Middle SchoolsMethod of conventional management of moral education in middle schoolFirst, the guiding ideology:School moral education is an organic whole of the whole education work, always adhere to the school adhere to the moral education, education for this product, and actively promote the quality education, the school building efficient curriculum system of moral education, moral education, improve the sense of attraction and appeal, enhance the moral education work for through and timeliness. Teach everyone, service education and management education, and school moral education work must be with family education and community education closely together, to form a concerted pattern, and strive to create a good atmosphere for education, and to promote the all-round development of students, to establish a scientific moral education full of vigor the For long-term mechanism.Two, the goal of moral education:To guide the students to form the correct world outlook, outlook on life, values, to cultivate students' unity and mutual assistance, honest and trustworthy, law-abiding, good quality, hard work, set a good XX students ideological quality, psychological quality and image quality. The formation of excellent moral education curriculum system and management system, the construction of school. The society, family moral education network, to achieve full member education, environment education, education service people, educating people. Traditional moral education initiativesThree, the routine work of moral education:Daily moral education:1, the daily morning exercises or class-break setting-up exercise and discipline inspection and appraisal of public signs;2, daily cleaning and inspection;3, the daily student school appearance, dress, wearing school card check;4, the daily duty guide to the leadership class discipline three rounds.Weekly moral education work:L, the flag raising ceremony and the "national flag" speech under the flag raising ceremony held on Monday";2, every week a class meeting, the meeting;3, every week "two exercises, cleaning and hygiene, behavior norms, attendance" situation published cloth appraisal, and the issue of the code of conduct;;4, weekly work week.Monthly moral education work:1, at least once a month, the theme of education activities, to patriotism education, behavior norms of education as the focus, combined with major retreat day.2, the monthly class quantization assessment and class teacher assessment, selection of behavior for the standard model class.Moral education in each term:1, at the end of each semester to form "three good student", "outstanding student cadres", "civilized student".2, at least once a semester, parents will be.,Student etiquette conventionA, the school leavers1, dress neatly to wear school card, step posture correct, full of spirit; cycling of the same students, at the school gate and get off, go to the car line of the school; are not allowed to ride a bicycle in the campus, bicycle according to the specified location;;2, no time to school, had to leave school. A special reason to leave school early to school, the teacher signature issued on release;3, order out of the school gate, not chasing;B, classroom activities4, the classroom desks and chairs, arranged in order, decorate beautiful;5, the students on duty should promptly clean the blackboard, sweep the floor, turn off the lights, close the doors and windows, lock the door;6, keep the classroom clean, no spitting, no littering debris and other debris;7, not in the desk, doors and windows, walls, etc. The Painted graffiti graffiti board;8, the preparation of the bell ring, sitting in their own position, and do a good lesson preparation, keep the classroom quiet;9, when the class to stand up to the teacher Shi Hangli; class speech first raise their hands;10, listen attentively. Speak to raise their hands to answer questions, to stand up to loud sounds;L1, not to be late, do not leave early, not late into the classroom to play truant. Standing in the doorway shouting "report", raised by the teacher agreed to in classroom;;L2, to concentrate on self-study, do not do and learning has nothing to do;13, do not copy homework, do not cheat in the exam;C, assembly activityIn L4, the flag raising ceremony, solemn, neat, orderly queue team, for the national flag stood for salute. The national anthem, the original should be standing.15, exercise to do fast, quiet, qi;16, the rally should be punctual, keep quiet speak first to Su; teachers and audience charming year ceremony, the end of the speech of thanks; to watch the performances, games, applause to appropriate moderation.D, campus health177, keep the corridor clean, sanitary, quiet, do not push, do not push, do not play slapstick;18, do not pour from upstairs downstairs, spitting, throwing debris;19, clean area on duty to seriously do the clean health work area;20, take good care of the campus environment, do not litter. Paper towels, peel, beverage bottles, food packaging bags, etc. should be thrown into the designated bins;2L, love and care for school facilities and equipment, care of flowers and trees on campus park;E, civilized and polite22, teachers and visitors to take the initiative to say hello, smiling;; answer question to teachers, guests stand up, generous, humble, polite;;23, the use of good manners, please, please, you, Hello, thank you, no, no, no matter, goodbye;244, the use of body language: smile, shake hands, waving, clapping, right salute comity, stand up to answer questions;255, respect and help the old, young, sick, disabled, and walk out of the way, car seat, shopping, let;26, eat at home please elders sit, or your home or go home to parents to say hello;277, respect for teachers, teachers first comity long walk, criticism and education, the teacher, to listen to, don't argue, don't hit Dingding. Is there a problem, explain afterwards;28, do not casually into the classroom, into the teacher's office, to call the report;29, to unity and friendship among the students, and do not give students a nickname, do not bully the small students, students have difficulties, to help each other;30, the contradiction between students, to self-disciplined, and their more self broad-minded toward others, criticized;31, the male and female students exchanges to be dignified, generous nature;F, moral accomplishment32, dress and speech and deportment should pay attention to the occasion, do not wear slippers class and to participate in meetings, the party will not wear, with their age and identity copy does not match the clothes and ornaments. Not Hair Coloring, boys do not have long hair; girls do not perm perm, do not wear high heels. Pepe put into the school to school card, conversation good manners.33, no swearing, no profanity, no smoking, no drinking, no stealing, no gambling, no minors into the business of Internet cafes;34, form the habit of saving habits, advocate plain living, without ostentation and extravagance, not compare;35, without the consent of others, not to use other things, borrow things to be returned on time, damage to the compensation, pick up things to be handed over to the father;36, honest, trustworthy and commitment to the other side can not be done, to apologize and explain to the other side, to achieve understanding.Class quantitative assessment1, classroom discipline:Attendance: in the normal class or school for the mid-term exam during the period, absenteeism or absent 1 people class deducted 1 points, the 1 passengers arrive late or leave early leave class buckle, buckle points is not a plus.The classroom teacher in the class and the middle order: every stage during the exam, exam, exam, class or disorder, by the teacher to reflect the class is true, a deduction of 2 points. The class where self ZiXiKe classroom disorder, after examination to check real persons, a deduction of the class of 2 points.2, subject contest: where was awarded the National Award for the class of 110 points in the competition and all kinds of disciplines in the race, won the National Award for everyone the was 5; by the provincial award for the class of 6 points, a provincial award to the people was 3 by the municipal incentives;; give the class Gaga 4 points, a reward for municipal people for the year 2; by the excitation to the class level awards overtime 2 points, each grade award to the University by over 1 points.3, night repair management: attendance at 2 rising class. The students' attendance status by grade examination, a day after the summary of electronic text on Friday night to make room at night. The moral confusion class discipline, a deduction of 2 points, the late repair time stay outside the classroom students, according to the lack of from each treatment, 1 points deducted.4, class content class appearance:Each month by a group of Youth League, student organizations, inspection and assessment, who was awarded first prize for the year 66, two prize plus 5 points, third-prize prize plus 4 points, excellent prize plus 3 points.No serious implementation of the class, a deduction of 5 points.5, student instrument:Students should be simple and elegant appearance, do not stay with my age, identity does not conform to the hair, do not wear earrings, rings and necklaces and other ornaments, do not wear clothing does not conform to the identity of students, no makeup, not in the classroom without wearing a collarless sleeveless vest, the public does not wear drag slippers.Violation of the provisions of the deduction of 1 points per person.6, the title of honor and discipline:Was awarded the honorary title of the national class to the 550 points, at the national level to give the class Gaga 10; at the provincial level to the provincial class Gaga 20 points, to the class of Gaga 5; to the municipal level class plus 110 points, plus 33 points to the class university; for the class of 5 points, the 1 points to the class.This class of students who are law school discipline punishment, deducted 3 points. The class was detained by the public security organ such as punishment, deducted 20 points. If the class such as the emergence of major accidents, according to the relevant provisions of the school separately.7, good and good:Students or class of each body to do a good thing or a pickup thing like a class to the discretion to increase 0.. - 2 points, up 2 points reward collective activities encourage the highest limit, plus a week high of 2 points. If found to resort to deceit false, after examination and verification, to cancel the class this year the appraised qualifications.8, labor:The school's general room layout work task: after examination and verification, to complete the task, good class for each plus 2 points, to complete the task of the general class is not a plus no penalty, not to complete each task as the deduction of 2 points.9 classes, classrooms and each class is responsible for the staircase, corridor and health:The classroom and responsible for the staircase, corridor should be kept clean, every day by the Youth League, students will organize inspection, not clean, every time the button the class 1.10, property insurance:Every month the organization of the general affairs office of school class property, inspect the protection and use of facilities, such as property preservation good, to the class of 2 points. If Gaga man-made damage, except in addition to each class and school General Affairs Office of the signing of the contract in accordance with the provisions of compensation, but also quantitative deduction the deduction of the class. Check for damage in the classrooms of broadcasting and television system button 20; the damage of a blackboard plate deducted 10 points; the damage of a class desk or podium deducted 5 points; the damage of a bad chair or bench deducted 2 points; the damage of a glass button 2 for everyone.11, style competition:In the school field track and field campaign by the total score of the first group of 8 points, second plus 7 points, 6 third points, 5 fourth points, 4 fifth points, 3 sixth points, 2 seventh points, 1 eighth points.Won the first prize plus 88 points in the military parade, two prize plus 6 points, third-prize award outstanding awards plus 4 points, 2 points.In the school arts festival won first prize award two prize plus 8 points, 6 points, 33 prize plus 4 points, 2 points. Excellence AwardWhere a person on behalf of participate in sports competitions in various sports competitions and won the provincial than before eight, a person in the class to add 3 points; won the top eight in the city of various body sports, a person to the class 2 points.In the school organization of inter class sports for the collective first to the class plus 6 points, two prize plus 4 points, third-prize Award for outstanding 33 points, 2 points.In the year of grade group, small sports competition organized by the student union in the collective first Gaga 4, two prize, three prize plus 3 points, 2 points, prize plus 1 points.12, team activities:By the Provincial Communist Youth League as the advanced league or brigade office, to the place was 10;; by the City Communist Youth League as the advanced league or brigade department, to the place was 8 points; the school committee was rated as advanced group branch branch or brigade department awarded the regiment, branch and branch brigade Department in the class plus 5 points.According to the requirements of the students to participate in group activities, was informed of the class to the class to add 3 points, was informed criticism and evaluation of the deduction of 3 points.133, morning exercises, the flag raising ceremony and various sets of meetings, extracurricular activities:Lack of a person times deducted 1 points.Moral education, sports and health Yiyi room on each class queue, discipline, number of inspections and assessments, divided into four levels in the appraisal.14, score requirements::Each class based 100/ week, training class, key class points right value multiplied by a monthly summary, scores are sorted in the school and grade level according to the scores, and were cited by the school.15, reward:The weekly quantitative average ranking in the grade of single unit, according to the 30% 'code of conduct to "excellent class fan, school behavior rules of excellent class" honorary flag, monthly from the norms of behavior in the top 122 outstanding class - 15 "code of conduct demonstration classes, the school issued" code of conduct in the demonstration class "honor card and 100 yuan prize.At the end of every school year scores by the total score points are arranged from high to low in the advanced class. To draw municipal, provincial and national advanced class family level collective shall have first advanced in school class.The teacher in charge of the quantitative assessment1, the assessment of nuclear data archiving and storage, and assessment of nuclear data together as a future class of advanced collective body, top ten moral model selection, on the basis of performance bonuses according to the class director.2, the teacher in charge by the school class management quantitative assessment leading group to conduct the assessment, the specific assessment work is responsible for the moral education.3, the performance of each month issued a bonus 200 yuan per capita, are divided into three levels. One by one: 240 yuan, two 200 yuan, three 160 yuan. According to teacher evaluation scores according to the ratio of 2:66:2 release.4, the class teacher in charge to quantify the assessment component: in order to quantify the class and grade assessment of the average score of 500% as the class management effect:In a timely manner to the grade group, moral education room reported student discipline, violations of the situation. As real reported to the specific circumstances of the case deducted 2 points / person.Attend a meeting of directors working overtime, absenteeism buckle 5 points late deducted 1 points.In accordance with the provisions of the various table to hand over all kinds of table space, planning, summary and so on, do not pay 1 times 5 points deducted, late 1 times deducted 1 points.. not on time to hand in the hand of the class teacher manual > the 100 points.According to the requirements of a good class Gaga 1 points, a lack of each deduction of 2 points.According to the requirements of each semester to 3 times the class teacher Ren exchange, each missing a deduction of 1 points.Every Monday to carry out a second class, a lack of a point deduction. In the class meeting to observe the activities of the class competitions live class, won the first prize plus 5 points, two prize 3, third-prize plus 22 points.The teacher actively writing de moral education papers in national journals published plus 8 /1 articles published in journals of provincial level; the 5 points /1 Sylvia; plus 33 points /1 in the city or school exchanges.A detailed record of the class management, especially backward into the health education transformation. Inspection inspection of passengers 2 -5.A teacher to student family interview time, lack of a 1 point deduction. The weekly class for a talk to students, lack of records deducted a talk.Class teacher work in strict accordance with the < > manual requirements fill, not according to the requirements of moral education be given the appropriate points.The four place often lack a deducted 1 points, for a deduction of the deduction.Class teacher should conscientiously perform their duties, if the work due to the bad influence, the school principal long room accountability, and cancel the month's performance efficiency incentives.Students leave1 please leave must be justified, not because of non - non - non - non - non - non - members of the marriage, funeral and leave.2 normal class time to take leave, teacher, director of the two main moral approval system, the approval by half a day, reported the grade group record case; more than a day for approval by the director of moral education group.3 leave should be written leave off the false reason, leave the number of days. The parents must be signed by the examination and approval system for approval.4 sick leave must be a hospital certificate.5 night self-study leave, the principle of leave should be carried out in advance, such as the case of special circumstances, to take duty teacher duty class leadership two to leave the examination and approval.6.. If the sick or urgent boarders to return to school on time, parents are required to directly to the class teacher leave, and then inform the teacher in charge of the branch deputy director of dormitory room. After completing school moral education and leave procedures.The flag raising ceremony students in principle, please leave.Does not fulfill the formalities leave, without leaving the program; or not perfect, extended leave, except in special circumstances may go through the formalities, the general situation in truancy.It is not practical. Please, get all that resort to deceit. Practise fraud, as a truancy.10 each class to strictly implement the registration system and leave what disease, the daily leave for a fake student to moral education.11 at the end of each semester, for each student, sick leave days, aggregated into comprehensive quality manual book < >, < > student registration form in the notice of the parents.Requirements of students' examination discipline1,The students in accordance with the provisions of the exam 100 minutes ahead of time into the exam. Candidates are required to sit, seat. 30 minutes late to enter the entrance exam for absent treatment. Examination candidates generally leave midway, open the examination room, has nothing to do with the examination personnel must not enter the examination room.In addition to the pen, eraser, stationery ruler and teacher carry the specified common calculator, other items of goods such as teaching materials, learning materials, notebook, exercise book, paper, pencil, eye box, recording equipment, electronic notepad Notepad, a memory storage function of the calculator language, communication tools and other banned prohibited items into the examination room, law are not allowed into the examination room.30 minutes before the end of each test, will be allowed to pay in appearance. The scripts are not allowed to take the exam. Candidates left the room, and not to enter the room.Keep a quiet room, no loud noise, not whisper, do not eat snacks to eat. After the exams to quickly leave the examination room, not to stay in the vicinity of the examination room on the sidelines or talk loudly about others, so as not to affect his exam.If the paper handwriting is not clear, the papers out errors or lack of paper page etc., should raise their hands to the invigilator. Candidates to complete the exam within the prescribed time, to exam papers written down on the desktop side face, and hands the invigilator collectedproject construction environment management program 6 welding quality award system 27 construction site electricity management system 7 package started during defects processing management approach 28 equipment elimination deficiency visa reward system 8

　Measures for the routine management of moral education in Middle SchoolsMethod of conventional management of moral education in middle schoolFirst, the guiding ideology:School moral education is an organic whole of the whole education work, always adhere to the school adhere to the moral education, education for this product, and actively promote the quality education, the school building efficient curriculum system of moral education, moral education, improve the sense of attraction and appeal, enhance the moral education work for through and timeliness. Teach everyone, service education and management education, and school moral education work must be with family education and community education closely together, to form a concerted pattern, and strive to create a good atmosphere for education, and to promote the all-round development of students, to establish a scientific moral education full of vigor the For long-term mechanism.Two, the goal of moral education:To guide the students to form the correct world outlook, outlook on life, values, to cultivate students' unity and mutual assistance, honest and trustworthy, law-abiding, good quality, hard work, set a good XX students ideological quality, psychological quality and image quality. The formation of excellent moral education curriculum system and management system, the construction of school. The society, family moral education network, to achieve full member education, environment education, education service people, educating people. Traditional moral education initiativesThree, the routine work of moral education:Daily moral education:1, the daily morning exercises or class-break setting-up exercise and discipline inspection and appraisal of public signs;2, daily cleaning and inspection;3, the daily student school appearance, dress, wearing school card check;4, the daily duty guide to the leadership class discipline three rounds.Weekly moral education work:L, the flag raising ceremony and the "national flag" speech under the flag raising ceremony held on Monday";2, every week a class meeting, the meeting;3, every week "two exercises, cleaning and hygiene, behavior norms, attendance" situation published cloth appraisal, and the issue of the code of conduct;;4, weekly work week.Monthly moral education work:1, at least once a month, the theme of education activities, to patriotism education, behavior norms of education as the focus, combined with major retreat day.2, the monthly class quantization assessment and class teacher assessment, selection of behavior for the standard model class.Moral education in each term:1, at the end of each semester to form "three good student", "outstanding student cadres", "civilized student".2, at least once a semester, parents will be.,Student etiquette conventionA, the school leavers1, dress neatly to wear school card, step posture correct, full of spirit; cycling of the same students, at the school gate and get off, go to the car line of the school; are not allowed to ride a bicycle in the campus, bicycle according to the specified location;;2, no time to school, had to leave school. A special reason to leave school early to school, the teacher signature issued on release;3, order out of the school gate, not chasing;B, classroom activities4, the classroom desks and chairs, arranged in order, decorate beautiful;5, the students on duty should promptly clean the blackboard, sweep the floor, turn off the lights, close the doors and windows, lock the door;6, keep the classroom clean, no spitting, no littering debris and other debris;7, not in the desk, doors and windows, walls, etc. The Painted graffiti graffiti board;8, the preparation of the bell ring, sitting in their own position, and do a good lesson preparation, keep the classroom quiet;9, when the class to stand up to the teacher Shi Hangli; class speech first raise their hands;10, listen attentively. Speak to raise their hands to answer questions, to stand up to loud sounds;L1, not to be late, do not leave early, not late into the classroom to play truant. Standing in the doorway shouting "report", raised by the teacher agreed to in classroom;;L2, to concentrate on self-study, do not do and learning has nothing to do;13, do not copy homework, do not cheat in the exam;C, assembly activityIn L4, the flag raising ceremony, solemn, neat, orderly queue team, for the national flag stood for salute. The national anthem, the original should be standing.15, exercise to do fast, quiet, qi;16, the rally should be punctual, keep quiet speak first to Su; teachers and audience charming year ceremony, the end of the speech of thanks; to watch the performances, games, applause to appropriate moderation.D, campus health177, keep the corridor clean, sanitary, quiet, do not push, do not push, do not play slapstick;18, do not pour from upstairs downstairs, spitting, throwing debris;19, clean area on duty to seriously do the clean health work area;20, take good care of the campus environment, do not litter. Paper towels, peel, beverage bottles, food packaging bags, etc. should be thrown into the designated bins;2L, love and care for school facilities and equipment, care of flowers and trees on campus park;E, civilized and polite22, teachers and visitors to take the initiative to say hello, smiling;; answer question to teachers, guests stand up, generous, humble, polite;;23, the use of good m

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