住院收入是医院业务收入的重要组成部分,在对医院财政财务收支审计中,按照“摸清情况、揭露问题、规范管理”的思路,重点关注住院收入的合规性,审查医院是否按照国家规定的标准和项目收费,有无存在乱收费和擅自提高医疗服务价格标准收费的行为,并对重点科室进行延伸审计、对住院病人进行走访调查,从而发现医院在对住院病人收费及执行其他医疗政策过程中存在 Inpatient income is an important part of the hospital’s business income. In the audit of the hospital’s financial revenue and expenditure, in accordance with the principle of “finding out the situation, exposing the problem and standardizing the management,” we focus on the compliance of the hospital’s income, and examine whether the hospital In accordance with the national standards and project fees, whether there is arbitrary charges and unauthorized charges to raise prices of medical services behavior, and the extension of the key sections of the audit, visits to inpatients survey found hospital charges and implementation of inpatient Other medical policy exists in the process