内部控制视角下医院票据管理弊端及体系重新构建  

Management Malpractice and System Re-construction of the Hospital Bills from the Internal control perspective

作　　者：李瑞华[1] 寿纪霞[1] 

机构地区：[1]郑州人民医院审计办公室,郑州450000

出　　处：《中国卫生经济》2017年第10期85-86,共2页Chinese Health Economics

摘　　要：在内部控制视角下,通过梳理案例医院日常票据管理情况,发现目前医院的票据管理方式有待优化,票据开具时间与入账时间不统一,同时票据管理未纳入医院信息化统一管理。通过加强内部控制,重建医院票据管理体系,突现了财务处理与票据管理有效融合,优化了医院票据管理流程与手段。Under the internal control perspective, it summarized the eases of daily bill management in the target hospital, found that the management method of the current hospital bill, bill time and the time of entering account book were inconsistent. Meanwhile bill management was not covered by the hospital information unifrom management. Through enhancing internal control and reconstructing hospital bill management system, it showed the effective fusion of financial dealing and bill management, optimized the process and method of hospital bill management.

关 键 词：医院票据管理 内部控制 财务管理 

分 类 号：R197.322[医药卫生—卫生事业管理]