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医院在医疗服务活动过程中,有大量的业务收入。业务收入由门诊挂号处、收费处和住院结算处收取,汇总后解交给财务科。由于收取业务收入牵涉人员多,如果内控机制不健全,容易出现跑冒滴漏、贪污、隐瞒业务收入等问题,使医院的资产流失,为此,必须建立健全医院的内控机制,加强业务收入的监督与管理。
In the course of medical service activities, hospitals have a lot of business income. The business income is collected by the outpatient registration office, the charging office and the in-patient settlement office, which are then submitted to the Finance Section after summary. Due to the large number of employees involved in receiving business income, if the internal control mechanism is not perfect, problems such as running counterfeit, corruption, and concealing business income will easily arise and the assets of the hospital will be lost. To this end, it is necessary to establish and improve the internal control mechanism of the hospital and strengthen supervision of business income. And management.