| 摘要: |
| 随着北京市各公立医院“北京通·京医通”业务（以下简称京医通业务）的全面上线，北京22家公立三甲医院已实现非急诊挂号全面预约，今年，京医通二期的门诊诊间缴费功能逐步启用，就医患者的就诊流程更加方便、快捷。医院门诊医疗收入的资金实现形式也发生了较大变化，为保证医院医疗收入的安全完整，防止在京医通结算模式下门诊医疗收入在流程和内部控制中存在的隐患，医院组织和加强对医疗收入的稽核工作至关重要。文章主要针对京医通业务模式下医院门诊收入的结算方式的改变，分析财务稽核的关键环节以及门诊收入稽核误差的处理方法，以应对医院新财务管理的需要。 |
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| Public hospitals outpatient revenue audit analysis "based on medical service in Beijing Tong Jingyitong” |
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| Abstract: |
| with the public hospitals in Beijing "Beijing Tong Jing Tong" service (hereinafter referred to as the Beijing hospital service) full online, 22 public hospitals in Beijing have non-emergency registration full appointments this year, Beijing medical outpatient consultation fee into two general functions enabled, patients with medical procedure more convenient and quick. Hospital outpatient revenue funds form has also undergone considerable changes, in order to ensure the safety and integrity of hospital revenue, prevent outpatient revenue of the hospital through settlement pattern in Beijing in the process and problems existing in the internal control, hospital organizations, and strengthen the medical income of audit activities is essential. Article mainly aims at the Beijing hospital outpatient medical service mode change of income accounting methods, analysis of key financial inspection and outpatient revenue auditing and error handling methods in order to respond to the needs of hospital financial management。 |
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