摘要
大数据时代,医院应创新财务管理模式,将精细化管理理念运用于应收医疗款的管理,防范财务风险。建议医院提升财务控制水平,严格执行医保相关政策和医保合同;加强对患者个人欠费的管理;增设"以前年度损益调整"科目核算;规范应收医疗款的核算,从而实行精细化管理。
In large data age, the hospital should be innovative financial management model to prevent financial risks by applying the fine management philosophy to the management of medical receivables. The papers proposes hospitals should carry out meticulous management by enhancing the financial control level, implementing medical insurance policy and insurance contract strictly; strengthening the management of individual patient arrears,adding ＂prior year adjustment＂ subject accounting,standardize medical receivable accounting.
出处
《铜陵学院学报》
2017年第3期42-44,共3页
Journal of Tongling University
关键词
精细化管理
应收医疗款
财务控制
fine management
receivable medical money
financial control
