基于医院信息系统的医疗收入内部控制探讨

Discussion on internal control of medical income based on hospital information system

随着医院信息系统(HIS)的普及、升级,医院医疗收入内控制度亟需进行相应的修订完善。本文根据内部控制规范适应性原则,设计基于HIS的医疗收入内部控制操作流程,将财务内部控制制度嵌入计算机技术控制中,规范医院经济行为,保障医院健康发展。

With the popularization and upgrading of hospital information system(HIS),the internal control system of hospital medical income needs to be revised accordingly.According to the principle of adaptability of internal control standard,this paper designed an operation procedure of medical income internal control based on HIS.The financial internal control system was embedded in the computer technology control to standardize the economic behavior of the hospital and ensure the healthy development of the hospital.