| 摘要: |
| 目的：加强医院票据管理内部控制；方法：审计专项案例分析方法，结果：目前医院票据管理方式有待优化、票据开具与入账时间不统一、脱离医院信息化管理；结论：在内部控制视角下需通过优化票据管理流程与手段、实现财务管理与票据管理有效融合、积极利用信息化手段对现行医院票据管理进行体系重新构建。 |
| 关键词: |
| DOI： |
|
| 基金项目: |
|
| Internal control perspective management malpractice and system to re-construction the hospital bills |
|
| () |
| Abstract: |
| Objective: To strengthen the internal control of hospital bill management;Methods:The use of audit special case analysis;Results:At present, the management mode of hospital bills is to be optimized,The time for issuing bills and enter into the account book is not uniform,The bill management is out of hospital information management ；Conclusion: In the view of internal control, it is necessary to optimize the process and management of bill management, realize the effective integration of financial management and bill management, and actively use information technology to reconstruct the existing hospital bill management system. |
| Key words: |
