医院医疗退费财务风险防控研究  

Study on the prevention and control of financial risk of medical refund in hospital

作　　者：李瑞华[1] 寿纪霞[1] LI Rui-hua;SHOU Ji-xia(People’s hospital of Zhengzhou,Zhengzhou Henan 450000,Chin)

机构地区：[1]郑州人民医院,河南郑州450000

出　　处：《卫生经济研究》2018年第7期69-71,共3页

摘　　要：在内部控制视角下,通过梳理医院对医疗退费的管理情况,发现医疗退费流程仍需优化、医卡通补卡操作不严谨、退费审核权限过于宽泛、医疗费用余额长期挂账、忽视新型退费财务风险等问题。对此,根据医院财务风险控制要求,提出相应举措,进一步优化医疗退费相关流程,最终实现强化医疗退费内部控制的目的。From the perspective of internal control, some problems have been found through combing the management of medical refund in hospitals, including the process of medical refund still needs to be optimized, the operation of medical card reissue is not strict, the audit authority of refund fee is too broad, the balance of medical expenses is suspended for a long time, and the financial risk of new refund fee is ignored.Therefore, according to the requirements of prevention and control of hospital financial risk, the corresponding measures are put forward to further optimize the process of medical refund, and finally to achieve the purpose of strengthening the internal control of medical refund.

关 键 词：内部控制 医疗退费 财务风险 风险防控 

分 类 号：R197.322[医药卫生—卫生事业管理]