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为使医院财务工作连续正常地进行,必须储备一定数量的有价证券和重要空白凭证。包括门诊挂号笺、住院预收款收据、门诊收费收据、住院收费数据和出纳会计用的收款收据等。大,中型医院业务量大,收据种类多,还必须有一定数额的库存量,这些有价证券在印制、验收、发放、复核、缴销等环节中,如管理不善发生漏洞、流失、被盗等事故,将后患无穷,损失不可估量。目前各医院重视的程度和管理的方法各有差异。笔者根据工作实践提出如下管理建议:
In order for the hospital’s financial work to continue in a normal and continuous manner, a certain amount of securities and important blank certificates must be reserved. Including outpatient registration, hospital advance receipts, outpatient charge receipts, inpatient charge data, and receipt receipts for cashier accounting. Large and medium-sized hospitals have large volumes of business and many types of receipts. They must also have a certain amount of inventory. Such securities are subject to loopholes, loss, theft, etc. in the printing, acceptance, issuance, review, cancellation and other links. Such accidents will cause endless troubles and incalculable losses. At present, the importance of hospitals and management methods vary. According to the work practice, the author proposes the following management suggestions: