有价票证及收据,是指在商品交易和服务过程中,给付款人与付款金额等同价额的书面证明。在一定条件下,付款人持此书面证明可取得一定的经济收入。故此证明又是单位进行会计核算的原始凭证。既然有价票证具有可作报销依据,虚似资本的一种书面证明,对其管理则必须加强,让其保证使用的严肃性及报销的真实性。 目前,医院使用的有价票证及收据(以下简称票证),品种繁多且使用量大,仅挂号费就有:初诊、复诊、急诊、业余、专科、专家等,还有在挂号同时就必须交清的检查费,如:口腔科治疗费、妇产科检查费、五官科检查费等,收据中有:门诊收费收据、病人住院预交款收据、病人出院结算收据、火葬费收据 Valuable tickets and receipts refer to the written proof of the amount equal to the amount paid to the payer in the course of commodity trading and services. Under certain conditions, the payer can obtain a certain amount of economic income by holding this written certificate. Therefore, the proof is again the original vouchers for the entity’s accounting. Since a valuable ticket has a reimbursable basis, a written proof of virtual capital, its management must be strengthened so that it guarantees the seriousness of the use and the authenticity of reimbursement. At present, there are various kinds of valuable tickets and receipts (hereinafter referred to as tickets) used by hospitals. There are various types and usages. There are only registration fees: new visits, referrals, emergency services, amateurs, specialists, experts, and so on. Clear inspection fees, such as: stomatology treatment fees, obstetrics and gynecology examination fees, ENT inspection fees, etc., receipts include: outpatient charge receipts, patient hospital advance payment receipts, patient discharge settlement receipts, cremation fee receipts