“先诊疗后结算”付费模式内部会计控制的探讨  

Study on Internal Accounting Control Based on "Treatment before Payment" Mode

作　　者：陈民[1] 

机构地区：[1]瑞安市人民医院,浙江瑞安324500

出　　处：《中国卫生经济》2011年第6期95-97,共3页Chinese Health Economics

基　　金：浙江省财政厅2010年会计科研课题(ZC1004)

摘　　要："先诊疗后结算"付费模式在减少病人的排队时间的同时,也对医院内部会计控制方式提出了新的要求。以瑞安市人民医院为例,针对收入确认方式的转变、门诊预存款账户的开设、跨院区预存账户的结算等新会计业务的出现,建立起新的内部会计控制模式。并从信息化建设、收费窗口管理、财务对账、服务创新等方面,为进一步完善"先诊疗后结算"付费模式展开探讨。After the ministry of health of the People＇s Republic of China carried out a pilot project of ＂treatment before payment＂ model on May 13th, 2010, this new payment model popularized all over the country. This model saved patients＇ waiting time while it also made new demands on internal accounting controls for hospitals. Taking Ruian People＇s Hospital as an example, in view of new accounting businesses appearing such as transformation of the income confirm, establishment of the outpatients＇ pre-deposit accounts, payment of the pre-deposit accounts across different hospitals, we set up a new internal accounting control system adapting to the new conditions. The paper also discusses the selection of informational construction, management of the fee-collecting windows, the financial reconciliation and the service innovation, in order to perfect ＂treatment before payment＂ model further.

关 键 词：先诊疗后结算 内部会计控制 就诊流程 预存款管理 跨院区结算 

分 类 号：R197.322[医药卫生—卫生事业管理]