论文部分内容阅读
目的:分析北京市公立医院“京医通”业务上线后及医院门诊医疗收入结算方式改变后的财务稽核方法。方法:总结在“京医通”业务结算模式下医院对门诊医疗收入进行财务稽核的关键点,提出稽核误差的有效处理方法和建议。结果:通过严密的财务稽核,有效的保证医院门诊医疗收入的准确与完整,防止结算流程中的漏洞和人为舞弊的发生。结论:医院有效的财务稽核作为一项内部控制的主要手段,对提高医院的财务管理水平起到了关键的作用。
OBJECTIVE: To analyze the financial audit method after the Beijing Public Hospital “Beijing Medical Express ” business is online and the hospital outpatient medical income settlement method is changed. Methods: The key points of financial audit of outpatient medical income in “Beijing Medical Express” business settlement mode are summarized, and the effective treatment methods and suggestions of audit error are put forward. Results: Through rigorous financial audit, the hospital outpatient service income is guaranteed to be accurate and complete, so as to prevent loopholes in the settlement process and man-made fraud. CONCLUSION: Effective hospital auditing, as the primary means of internal control, plays a key role in improving the hospital’s financial management.