多通道充值条件下医院预收医疗款内控设计

Internal Control Design of Advance Payment of Medical Services in Hospital under Condition of Multichannel Recharge

目的预交金多通道充值特别是银医通平台通存、通用、通兑条件下保证医院资金、数据安全。方法在信息化建设、岗位分工、会计核算方面做出相应优化。结果内控机制设计有效性得到验证。结论通过有效的风险识别及相应的内控安排,可以对医院预收医疗款、应收在院患者医疗款进行精细化管理。

Objective Advance payment of medical services under multichannel recharge,particularly,Xiamen pre-payment sharing platform（YINYITONG Platform） can ensure security of hospital funds and data under the conditions of deposit,currency and withdrawal. Methods The corresponding optimization was made in aspects of information construction,job division and financial accounting. Results The effectiveness of the design of the internal control mechanism was verified. Conclusion Through effective risk identification and corresponding internal control arrangements,advance payment of medical services and medical funds receivable can be meticulously managed.