大型三甲医院退费管理在医院内控中的重难点分析与思考  

Analysis of Refund Risk Management in Internal Control of Class A Tertiary Hospitals

作　　者：林崇健[1] 黄桂新[1] 刘小兰 曾航齐 刘建勋[1] LIN Chongjian;HUANG Guixin;LIU Xiaolan;Zeng Hangqi;LIU Jianxun(The First Affiliated Hospital of Sun Yat-sen University,Guangzhou 510080,China)

机构地区：[1]中山大学附属第一医院,广东广州510080 [2]惠州市中大惠亚医院,广东惠州516081

出　　处：《现代医院》2019年第1期32-34,共3页Modern Hospitals

摘　　要：目的阐明退费风险管理是大型三甲医院内控管理的重要组成,是医院内控管理的薄弱环节,需要加强退费管理的内控监管。方法通过对大型三甲医院退费管理的现状分析,使用风险管理的方法论,包括医院退费风险识别、风险评估与量化、风险应对计划及风险跟踪与监控等全过程,阐明退费管理的内控应对策略。结果建立了医院退费管理的一系列内部控制措施,形成财务内控的方案与思路。结论退费管理是医院财务风险管理的重要环节,需要加强对退费管理的日常监管。Objective To illustrate that the refund risk management plays an important role in the internal control of large-scale hospital,to discuss how to strengthen the supervision of the internal control of refund management.Methods Discussing the current situation of refund management in large-scale hospitals,using the methodology of risk management,including the identification of the risks,risk assessment and quantification,risk response planning and risk tracking and monitoring,this article discussed the solutions of refund management.Results This article set up a series of ways to supervise internal control in hospital refund management.Conclusion The refund management is an important part in hospital financial risk management,it is necessary to strengthen the daily supervision.

关 键 词：风险控制 退费管理 内部控制 

分 类 号：R197.3[医药卫生—卫生事业管理]