实施“先诊疗后结算”模式的医院财务内部控制

Hospital Financial Internal Control of"First Treatment and then Payment"in the Situation of New Health Reform

"先诊疗、后结算"服务模式是指就医者在门急诊诊疗时,可先预存押金,不必在接受每项诊疗服务时单独缴费,待所有诊疗过程结束后再统一结算。从财务的角度,详细阐述了在新模式下财务的探制点及应采取的内控措施,以保证医院账款的安全,从而使新服务模式得以顺利推行。

＂First Treatment and then Payment＂service model is a new model,in which people can store deposit.When the patients finish the treatment each time,they needn＇t to pay the money.After the end of all treatment process,patients pay unifiedly.From finicial opintuiew,finicial controlling point and internal control countermeasures are explicated to ensure the safety of hospital credit.Therefore new serve model can be promoted smoothly.