摘要
第三方支付在公立医院广泛使用,给医院和患者带来极大便利,但由此加大了财务对账的难度和工作量。为了提高财务工作效率,众多公立医院建立或引入统一支付对账平台,利用统一支付对账平台实现自动对账,但在实际运行过程中存在系统风险、资金管理风险、退费风险以及信息安全风险。与此同时目前国内对于统一支付对账平台的内控研究较少,因此本文运用文献分析法,借助COSO内部控制框架,搭建统一支付对账平台内控体系,健全对账平台管理组织机构,建立风险评估机制,把控关键控制活动,加强信息沟通,推动公立医院高质量发展。
Third-party payments are widely used in public hospitals,bringing great convenience to hospitals and patients.However,this also increases the difficulty and workload of financial reconciliation.In order to improve financial efficiency,many public hospitals have established or introduced unified payment reconciliation platforms to achieve automatic reconciliation.However,in the actual operation process,there are risks such as system risks,fund management risks,refund risks,and information security risks.At the same time,there is currently limited research on internal control of unified payment reconciliation platforms in China.Therefore,this paper uses literature analysis method and the COSO internal control framework to build an internal control system for the unified payment reconciliation platform,establish a sound organizational structure for platform management,establish a risk assessment mechanism,control key control activities,enhance information communication,and promote the high-quality development of public hospitals.
作者
罗钒玮
孙飞
LUO Fanwei;SUN Fei(The First Affiliated Hospital of Chongqing Medical University,Chongqing 400000,China)
出处
《现代医院》
2024年第7期1087-1090,共4页
Modern Hospitals
关键词
统一对账平台
COSO
内部控制
公立医院
Unified reconciliation platform
COSO
Internal control
Public hospitals
