基于稽核会计视角的医疗收费电子发票使用管理  

Management of the Use of Electronic Invoices for Medical Charges from the Perspective of Audit Accounting

作　　者：许先鹏 丁涛 XU Xian-peng;DING Tao(Hanzhong Central Hospital,Hanzhong Shaanxi 723000,China)

机构地区：[1]陕西省汉中市中心医院,陕西汉中723000

出　　处：《卫生经济研究》2020年第8期56-58,共3页

摘　　要：医疗收费电子发票以成本低、流通强、可追溯的优势,引发财务管理模式的创新。当前,在医疗收费电子发票的实际使用中,存在隔月退费业务复杂、日间手术前期门诊费用纳入住院报销不易实现、电子发票一次下载多次打印易引发重复报销等问题。本文基于稽核会计视角,探讨医疗收费电子发票使用管理的监管策略,为电子发票的推广使用提供借鉴。Electronic Invoices for Medical Charges has the advantages of low cost,strong circulation and traceability,which has triggered the innovation of financial management model.At present,in the actual use of electronic invoices for medical charges,there are problems such as the complicated bimonthly reimbursement business,the difficulty to include the outpatient expenses before the day surgery in the inpatient reimbursement,electronic tickets download once and print many times which may lead to double reimbursement,and so on.Based on the audit accounting perspective,this article discusses the supervision strategy for usage management of electronic invoices for medical charges,and provides references for using electronic invoices.

关 键 词：电子发票 稽核会计 医疗信息系统 财政票据系统 使用管理 

分 类 号：R197.32[医药卫生—卫生事业管理]