大数据时代下公立医院医疗收费内部审计分析

Analysis of Internal Auditing of Medical Charges in Public Hospitals in the Era of Big Data

医疗费用内部审计是公立医院内控管理的重要内容。以大数据时代视角来看,系统性分析公立医院医疗收费内部审计方式,以HIS收费系统为主要参照案例,结合多年公立医疗机构收费内部审计研究经验,针对当前公立医院医疗收费管理工作存在的不足和问题,借助HIS收费系统,在审前调查制度、收费标准、收费制度、基础性收费、医疗收费、筛查样本、科室抽查等多个领域中开展相关内容的应用研究,并提出一系列行之有效的实践策略。

The internal audit of medical expenses is an important part of the internal control management of public hospitals.From the perspective of the era of big data,systematically analyze the internal audit methods of public hospitals'medical charges,take the HIS charging system as the main reference case,and combine years of research experience in internal audits of public medical institutions'charges to address the current deficiencies in the management of medical charges in public hospitals And questions,with the help of the HIS fee system,carry out applied research on related content in the pre-trial investigation system,fee standards,fee system,basic fees,medical fees,screening samples,and random inspections by departments,and propose a series of actions Its effective practical strategy.