门诊退费的稽核控制  

Discussion on the Audit Control of Outpatient Refund

作　　者：陈洁[1] 刘昆[1] 

机构地区：[1]首都医科大学附属北京友谊医院财务处,北京100050

出　　处：《中国卫生经济》2014年第12期104-105,共2页Chinese Health Economics

摘　　要：门诊退费由于涉及医院资金的流出,业务量和金额都比较大,本着谨慎性原则,医院应对门诊退费严格把关,杜绝退费上的漏洞,防止经济违规行为的发生。文章从门诊退费的稽核入手,探讨了门诊退费应该稽核的方方面面,以加强门诊退费的监督控制,并简要地谈了谈门诊退费稽核的体会。Since outpatient refund is involved with hospital fund flowing with large business volume and amount of funds, hospitalshould respond strictly to eliminate loopholes refund on the economy to prevent irregularities based on the principle of conservatism.From the audit control of outpatient refund, different aspects of outpatient refund needed auditing, so as to enhance the supervisioncontrol of outpatient refund and to discuss the experience of outpatient refunding audit.

关 键 词：门诊退费 稽核控制 退费单据 

分 类 号：R197.3[医药卫生—卫生事业管理]