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随着社会主义市场经济的发展,医疗事业市场竞争激烈,为了生存与稳定发展,医院内部必然会加强收费机制的管理,而会计内部控制是医院管理体系的重要组成部分,是确保财务记录数据的关键,医院门诊收费作为会计内部控制的重点,是多数医院易发生问题的环节。本文就门诊收费制度的完善途径与会计内部控制的方法进行分析与思考。
With the development of the socialist market economy, the market for medical services is fiercely competitive. In order to survive and develop steadily, the management of fee collection mechanisms will inevitably be strengthened within the hospital. Internal control of accounting is an important part of the hospital management system, ensuring that the financial records The key point is that hospital outpatient service charge, which is the focus of internal accounting control, is a problem prone to problems in most hospitals. This paper analyzes the ways of improving the outpatient billing system and the methods of accounting internal control.