摘要
医院收费是医院的一项日常性工作,包括收费、退费等环节,其中退费在医院收费工作中频繁发生,但在实际工作中,很多医院只对收费环节加以重视,长期疏于退费的管理,工作人员贪污案件也多是从管理不严的退费环节下手,暴露出医院在退费内部控制方面仍存在严重缺陷,急需进一步完善和加强退费管理。文章从医院退费系统、流程、风险防控机制方面对退费环节中可能存在的漏洞或隐患进行分析,并针对这些缺陷提出切实可行的控制措施,旨在加强退费管理,降低退费舞弊风险,进一步健全收费内部控制,确保医院和患者资金的安全。
Hospital charges are a daily work of the hospital,including fees charges,fees refunds and other links,in which refunds occur frequently in hospital charges.But in the actual work,many hospitals only pay attention to the fees charges link,and long-term neglect of the management of fees refunds,staff corruption cases are mostly from the management of lax refund links,exposed that the hospital in the internal control of fees refunds are still serious deficiencies,urgently need to improve and strengthen the refund management.This paper analyzed the possible loopholes or hidden dangers in the process of fees refunds from hospital refund systems,procedures and risk prevention mechanisms,propose feasible control measures for these defects.Aimed at strengthening the management of fees refunds,reducing the risk of fraud,further improve the internal control of fees charges,ensure the safety of hospital and patients’funds.
作者
郭佩琳
GUO Peilin(Financial Department,The First Affiliated Hospital of Xiamen University,Xiamen Fujian 361003,China)
出处
《中国卫生标准管理》
2019年第24期9-12,共4页
China Health Standard Management
关键词
医院
患者
收费
退费
内部控制
管理
hospital
patient
charge
refund
internal control
management
