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现阶段,医院实行新的就诊模式,也即先诊疗后结算的方式,这对医院的成本经营问题带来了一定的考验,因而加强医院年财务的管理是一项重要的内容。本文主要论述了在新模式下的医院财务的探制点以及应该采取的内部控制措施,以便为医院账款的安全性提供有力的保障措施,同时也推进新模式的进一步发展。
At this stage, the hospital implements a new mode of treatment, that is, the method of settlement after the first diagnosis and treatment, which brings a certain degree of test on the cost management of the hospital. Therefore, strengthening the management of the hospital’s annual finance is an important issue. This article mainly discusses the exploration point of hospital finance under the new model and the internal control measures that should be taken so as to provide strong safeguard for the safety of hospital accounts and promote the further development of the new model.