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《中华人民共和国国家金库条例实施细则》(1989年12月财政部、中国人民银行制定)第76条规定:“各级财政在银行的财政库款和预算外存款,均不计利息,汇款和拨款也不收费,财政机关需用银行的凭证也不收费。”这个规定对于统一组织国家财政收支,保证财政收支的及时调度,发挥了重要作用。长期以来,银行对于医院的存款也实行不计息政策。但是,随着经济体制改革的不断深入,银行对医院存款不计息的办法越来越不适应社会主义市场经济对银行和医疗卫生事业单
Regulation 76 of the “Regulations for the Implementation of the State Treasury Regulations of the People’s Republic of China” (December 1989, Ministry of Finance and the People’s Bank of China) stipulates: "Financial deposits at all levels in the bank’s fiscal and extrabudgetary deposits do not include interest, remittances, and grants. There is no charge, and financial institutions need to use the bank’s credentials to pay no fees.” This provision has played an important role in organizing the state’s fiscal revenue and expenditure to ensure the timely dispatch of fiscal revenues and expenditures. For a long time, banks have also implemented non-interest-bearing policies on hospital deposits. However, with the continuous deepening of the reform of the economic system, banks’ methods of not counting interest on hospital deposits are increasingly not suited to the socialist market economy for banks and medical and health services.