浅析医院医疗支出业务的内部控制管理

Research on the Internal Control Management of Hospital Medical Expenditure Business

该文运用流程图法,分析医院在医疗支出过程中存在的问题及解决的方法。探讨医院支出控制过程中可能会存在审核不严格,不按标准报销,制单不规范等问题,通过制度规范、流程图梳理和岗位职责明确可以发现问题,规避风险。

By using the flow chart, this paper analyzes the problems and solutions of hospitals in the process of medicalexpenditure.Lax auditing, not reimbursing by standard, disordered system may exist in hospital medical expenditure business.But risks can be avoided through the system of norms, flow chart and clear identification of job responsibilities.