摘要
"债权和债务"内部控制点中的医疗欠费对医院的风险影响越来越大。根据医疗欠费形成的过程,对医疗欠费内部控制流程进行分析,通过明确控制要点和控制方法,找出薄弱环节,进而提出完善医疗欠费内部控制的几点建议。
The risk of accounts receivable from patients in ＂creditors＇ rights and debts＂ becomes more and more serious. According to the forming of non-payment, process of accounts receivable from patients is analyzed. Through clarifying the keys and controlling method in internal accounts, the weakness is found out, and then some suggestions are put forward to improve the internal control.
出处
《中国医院管理》
2011年第3期75-76,共2页
Chinese Hospital Management
关键词
医疗欠费
内部控制
坏账
accounts receivable from patients, internal control, bad debt
