公立医院门诊医疗收入稽核分析:基于“京医通”业务

Analysis on the Audit of Outpatient Medical Income in Public Hospitals Based on “Jing Yi Tong” Business

目的:分析北京市公立医院"京医通"业务上线后及医院门诊医疗收入结算方式改变后的财务稽核方法。方法:总结在"京医通"业务结算模式下医院对门诊医疗收入进行财务稽核的关键点,提出稽核误差的有效处理方法和建议。结果:通过严密的财务稽核,有效的保证医院门诊医疗收入的准确与完整,防止结算流程中的漏洞和人为舞弊的发生。结论:医院有效的财务稽核作为一项内部控制的主要手段,对提高医院的财务管理水平起到了关键的作用。

Objective： To analyze the financial auditing method after changing the settlement method of outpatient medical income in hospitals under the background of launching ＂Jing Yi Tong＂ business line in public hospitals of Beijing. Methods： It summarized the key point of financing audit in outpatient medical income of hospitals under the settlement mode of ＂Jing Yi Tong＂ business, proposed the effective settlement method and suggestions on auditing. Results： Through close financial auditing, it effectively ensure the acuteness and completeness of outpatient medical income of hospitals, prevent the leak and man-made fraud in settlement process. Conclusion： The effective hospital financing attdit was the main task for internal control, which played key role on improving hospital financing management level.