实施医院退费管理的内部控制,是防范医院运营风险有效的管理方法之一。文章提出在计算机环境下设置退费权限职责,执行科室参与退费控制,计算机人工等全方位监控复核,对退费进行有效管理。 The implementation of internal control of hospital refund management is one of the effective management methods to prevent the hospital operation risk. The article puts forward that in the computer environment, it should set up the responsibility of refund right, the executive department should participate in the refund control, computer manpower and other comprehensive monitoring and review, and effectively manage the refund.