自助终端结算的医院内部会计控制实践与探讨

Practice and Discussion on the Internal Accounting Control of Hospitals in the Self-service Terminal Settlement Mode

为缩短患者等待时间,优化门诊就诊服务流程,提高医院内部运营效率,自助终端结算模式逐渐被各地医院所应用与推广。但与此同时,自助终端结算模式也对医院的内部管理,特别是内部会计控制提出了新的要求。笔者结合所在单位实践,探讨了自助终端结算模式下的医院内部会计控制。

In order to shorten patients＇ waiting time, optimize outpatient service process, and improve internal operation efficiency in hospitals, the self-service terminal settlement mode has gradually been adopted and promoted by hospitals across the country. Meanwhile, the self-service terminal settlement mode also places new requirements on the internal management of hospitals, especially the internal accounting control. Combining practice in the facility, the author discussed the internal accounting control of hospitals in the self-service terminal settlement mode.