关于加强公立医院应收账款管理的几点思考

Some thoughts on strengthening the management of accounts receivable in public hospitals

在新医改形势下,公立医院面临的内外部环境均发生着变化,在管理实践中,部分公立医院存在较多的应收账款,由于财务工作本身具备一定的风险,加之移动支付的广泛应用、医保控费和按病种支付的变化,给应收账款管理带来了一定难度。公立医院应不断优化应收账款管理机制,从日常管理、资产核算、预算管理等多个角度打好内部控制基础,为应收账款管理提供有效助力。

Under the situation of new medical reform,the internal and external environment faced by public hospitals has changed,in the management practice,some public hospitals have large accounts receivable,due to the financial work itself has certain risks,coupled with the wide application of mobile payment,medical insurance control fees and changes in payment by disease,which brings certain difficulties to the management of accounts receivable.Public hospitals should continuously optimize the accounts receivable management mechanism,lay a good foundation for internal control from multiple perspectives such as daily management,asset accounting,and budget management,and provide effective assistance for accounts receivable management.