公立医院实行“报销单制”的实践探索

The Practice and Exploration of “Expense Account System” in Public Hospitals

公立医院实行报销单制,可以把医院各种各样的报销(支付)类别融为一体,既统一了格式,又规范了管理,是医院内部控制制度和管理制度的集中反映。它对于规范财务行为,提高工作效率和效果、提高医院经营管理水平、提高费用报销支付透明度;促进院务公开、堵塞财务漏洞、防止舞弊行为发生,具有十分重要的现实意义。也是医院加强内涵建设的重要内容。

With expense account system, public hospitals could integrate a variety of reimbursement（payment）categories. Not only did it unify the format, but also it standardized the management, which is a concentrated reflection of internal control and management system in hospitals. It is realistical significant for standardizing financial behaviors, improving efficiency and effectiveness and hospital management, making reimbursement more transparent, promoting opening hospital affairs, patching financial leaks and preventing frauds. It is also an important content of strengthening connotation construction in hospitals.