大型三甲医院退费管理在医院内控中的重难点分析与思考
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摘要
目的阐明退费风险管理是大型三甲医院内控管理的重要组成,是医院内控管理的薄弱环节,需要加强退费管理的内控监管。方法通过对大型三甲医院退费管理的现状分析,使用风险管理的方法论,包括医院退费风险识别、风险评估与量化、风险应对计划及风险跟踪与监控等全过程,阐明退费管理的内控应对策略。结果建立了医院退费管理的一系列内部控制措施,形成财务内控的方案与思路。结论退费管理是医院财务风险管理的重要环节,需要加强对退费管理的日常监管。
Objective To illustrate that the refund risk management plays an important role in the internal control of large-scale hospital,to discuss how to strengthen the supervision of the internal control of refund management. Methods Discussing the current situation of refund management in large-scale hospitals,using the methodology of risk management, including the identification of the risks,risk assessment and quantification,risk response planning and risk tracking and monitoring,this article discussed the solutions of refund management. Results This article set up a series of ways to supervise internal control in hospital refund management. Conclusion The refund management is an important part in hospital financial risk management,it is necessary to strengthen the daily supervision.
Objective To illustrate that the refund risk management plays an important role in the internal control of large-scale hospital,to discuss how to strengthen the supervision of the internal control of refund management. Methods Discussing the current situation of refund management in large-scale hospitals,using the methodology of risk management, including the identification of the risks,risk assessment and quantification,risk response planning and risk tracking and monitoring,this article discussed the solutions of refund management. Results This article set up a series of ways to supervise internal control in hospital refund management. Conclusion The refund management is an important part in hospital financial risk management,it is necessary to strengthen the daily supervision.
引文
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[5]方周文,张庆龙,聂兴凯.行政事业单位内部控制规范实施指南[M].立信会计出版社,2017:133-144.
[6]李秀华.医院门诊退费的风险防控[J].中国卫生经济,2014,33(06):82-83.
[7]刘永泽,唐大鹏.关于行政事业单位内部控制的几个问题[J].会计研究,2013(1):57-62.
[8]梁允萍,冯欣.公立医院收入内部控制案例——以医疗退费为例[J].会计之友,2018(05):93-97.
[9]黄桂新,刘小兰,许元文,等.大数据技术在随访健康档案平台中的应用分析[J].中国数字医学,2016,11(02):7-9+18.
[10傅玉,王友俊,赖科夫.公立医院财务新结算模式下的闭环式风险管控[J].经济研究导刊,2017(08):127-129.
[2]林崇建,何思中,丁书琴,等.医院决策层面强化内控的必要性与可行性分析[J].中国医院管理,2012,32(8):58-60.
[3]庄耀东,赵宁.基于沃尔评分法的公立医院财务风险控制[J].医学与社会,2010,23(8):58-60.
[4]刘敬,萧倩筠.医院门诊退费分析及对策[J].医学与社会,2011,24(2):28-29,32.
[5]方周文,张庆龙,聂兴凯.行政事业单位内部控制规范实施指南[M].立信会计出版社,2017:133-144.
[6]李秀华.医院门诊退费的风险防控[J].中国卫生经济,2014,33(06):82-83.
[7]刘永泽,唐大鹏.关于行政事业单位内部控制的几个问题[J].会计研究,2013(1):57-62.
[8]梁允萍,冯欣.公立医院收入内部控制案例——以医疗退费为例[J].会计之友,2018(05):93-97.
[9]黄桂新,刘小兰,许元文,等.大数据技术在随访健康档案平台中的应用分析[J].中国数字医学,2016,11(02):7-9+18.
[10傅玉,王友俊,赖科夫.公立医院财务新结算模式下的闭环式风险管控[J].经济研究导刊,2017(08):127-129.