内部控制视角下公立医院应用第三方支付的风险及防范

Risk and prevention of the application of third-party payment in public hospitals from the perspective of internal control

在概述第三方支付在公立医院应用情况的基础上,分析相关风险的具体表现(如在途资金风险、退费风险以及医疗数据泄漏风险等)及产生原因,并提出推进公立医院内部控制建设的对策:设置合理的提现频率、建立“三级核对”制度以及明确退费流程和权限,防范财务管理风险;加强信息化建设,防范医疗数据泄漏风险;尊重患者知情同意权,明确公立医院和第三方支付机构权利和义务,降低法律风险。

On the basis of summarizing the application of third-party payment in public hospitals,this paper analyzes the specific relevant risks(such as the risk of funds in transit,the risk of refund and the risk of medical data leakage)and the causes,and proposes countermeasures to promote the construction of internal control in public hospitals:setting a reasonable withdrawal frequency,establishing a“three-level check”system,clarifying the refund process and authority to prevent risks of financial management;strengthening construction of information to prevent the risk of medical data leakage;respecting patients right to informed consent,clarifying the rights and obligations of public hospitals and third-party payment institutions to reduce legal risks.