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(一) 长期以来,医院门诊收费处每日上缴的收入与门诊实际应该收的收入两者之间缺乏一套完整的稽核办法,削弱了医院财务部门对门诊收入的监督和管理,暴露出门诊收入管理中存在着许多弊端: 一是门诊收入的真伪、虚实难以确认。由于医院财务部门对门诊收费处每日上缴的款项(现金和记账收入),是否就是医院门诊的全部医疗业务所得,缺乏完整的稽核或检验手段,难以核实门诊收入。二是门诊收入的过程中存在有明显的漏洞。门诊收入的真实性难以确认,客观上容易诱发少
(A) For a long time, there is a lack of a complete set of auditing measures between the daily payment of out-patient clinics and the actual receipts of out-patient clinics, which has weakened the supervision and management of out-patient services by the hospital’s financial departments and exposed out-patient clinics Income management there are many drawbacks: First, the authenticity of out-patient income, the actual situation is difficult to confirm. As the hospital’s financial department pays for the daily outpatient service (cash and bookkeeping income) to the outpatient service is the entire medical service income of the hospital clinic, it lacks a complete audit or testing means to verify the out-patient income. Second, there are obvious loopholes in the process of outpatient income. The authenticity of outpatient income is difficult to confirm, objectively easy to induce less