摘要
文章基于风险管控原则,发现公立医院在成本支出管理过程中存在审核制度不健全、审核不严谨、报销标准落实不到位、管理制度不规范等问题,并提出了完善医疗支出管理机制、完善医疗支出报销流程、加强支出管控下的核心岗位设置和职责划分等措施,以期为公立医院提高成本支出管控水平提供参考。
Based on the principle of risk management and control,this paper first finds that there were many problems in the process of cost management in public hospitals,such as imperfect audit system,imprecise audit,inadequate implementation of reimbursement standards,non-standard management system and so on.Then this paper proposes measures to improve the medical expenditure management mechanism,improve the medical expenditure reimbursement process,and strengthen the core post setting and responsibility division under expenditure control,aiming to provide reference for public hospitals to improve the level of cost management and control.
作者
张文昊
ZHANG Wen-hao(Finance Department,Shanghai First People’s Hospital Shanghai)
出处
《当代会计》
2022年第16期19-21,共3页
Contemporary Accounting
关键词
公立医院
新医疗体系
医疗支出
经济管理
内部控制管理
public hospital
new medical system
medical expenditure
economic management
internal control management