库存式票据管理在医疗收费中的设计与实现.pdfVIP

中国卫生信息管理杂志2016年2月第13卷第1期 Chinese Journal of Health Informatics and Management, Feb. 2016, Vol.13, No.1 中国卫生信息管理 CHINESE JOURNAL OF HEALTH INFORMATICS AND MANAGEMENT doi:10.3969/j.issn. 1672-5166.2016.01.011 库存式票据管理在医疗收费中的设计与实现 ① ② ① ②△ 单  杰   孟  群   任宇飞   胡建平 文章编号：1672-5166 （2016)01-056-05 中图分类号：R- 058 ；R197.322 文献标志码：A 摘  要  医院财务票据作为财务收支的法定凭证，是会计核算的原始凭据，由于医疗卫生单位不同于工商企 业，其票据不受税务部门监管，所以医院内部完善票据管理制度，避免造成医院内部的财务混乱，则显得尤 为重要。医院现行的票据主要有门诊临时收据、财政挂号票据、财政门诊收费票据、住院预交金收据以及财 政住院结算票据这几类。在库存式票据管理模式中，对票据的入出库及领用时间、数量、编号等进行登记， 确保收费票据有据可查及严谨有序。同时，为了让票据管理更有针对性，更加高效，按票据种类的不同对财 务票据分别采取精细管理和计数管理这两种不同的管理方式。 关键词  库存式票据管理  医疗收费  精细管理  计数管理 System Design and Realization of Inventory Bills Management in Medical Charge Shan Jie, Meng Qun, Ren Yufei, Hu Jianping Tongji Hospital of Tongji Medical College, Huazhong University of Science and Technology, Wuhan 430030, Hubei, China Abstract Financial bills in hospital are the statutory certificate of financial balance, as well as the original credentials of accounting. Because medical and health units such as hospitals are different from business enterprises, for their bills dont subject to the supervision of tax departments, therefore it is especially important for hospitals to perfect its internal bill management system, so as to avoid financial confusion. The existing hospital bills are: temporary receipt for outpatients, fiscal registration bill, fiscal bills for outpatients, deposit receipt for inpatient and fiscal settlement receipt for inpatient and so on. In inventory bills management mode, the system records the time, quantity, and number of the invoices being put in storage or consumed, so as to ensure the charging instruments well documented and organi