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在实际工作中笔者发现,一些乡级卫生院的收费存在下列问题;票据格式不统一;没有统一编号;有的不复写;交款人不报销的就不开收费票据;有的卫生院还允许事后补开收费票据等等。收款人只填交款单向财会人员交付现金,没有任何凭证附件。这样做漏洞很多,容易给不法分子造成可乘之机。为此,笔者建议:1、由县卫生局协同税务部门对乡级卫生院的收费票据统一印制,并建立相应的发放、使用管理制度。2、门诊(住院)收费后向财会人员交款时必须附有收费交款联,一并
In the actual work, the author finds that the charges for some township hospitals have the following problems; the format of the bills is not uniform; there is no uniform number; some are not rewritten; the payer does not reimburse the charge bills; some hospitals also allow Afterwards, it will make up for bills, etc. The payee only fills in the payment and the one-way accountant delivers the cash without any certificate attachment. Doing so has many loopholes and it is easy for criminals to create opportunities. To this end, the author proposes: 1. The County Health Bureau, in conjunction with the taxation department, will uniformly print the bills of payment for the township hospitals and establish a corresponding distribution and use management system. 2. After the out-patient (hospitalized) charges are paid to the accountant, they must be accompanied by a paid-in payment union.