论文部分内容阅读
医院收费处是医院现金管理的重要部门,加强对工作人员收费情况的监督,对于提高医院的经济效益和社会效益,有着至关重要的作用。我院在一次正常的财务收支审计中认真核对了收费人员的三联单,即病人报销联、医院核算联、收费存根联。发现一收费员的第一、二联收据中所开金额与第三联存根联的金额不相吻合,并且明显大于第三联,即财务中通常所说的“大头小尾”现象。查证人员作出判断,收费人员对收费单据的三联以两次复写的手法,使收据存根金额小于实际收费的金额(第一、二联),从而贪污其差额。
The hospital toll collection office is an important department of hospital cash management. Strengthening the supervision of the staff’s fees and charges has a vital role in improving the economic and social benefits of the hospital. In a normal audit of financial revenues and expenditures, our college carefully checked the triple bills of the fee-paying personnel, namely, the patient reimbursement union, the hospital accounting association, and the charge stub company. It was found that the amount of money opened by a toll collector in the first and second receipts did not coincide with the amount of the third association, and it was significantly larger than the third association, which is commonly referred to in the finance as the “big head and small tail” phenomenon. The inspector made the judgement that the toll collector had to duplicate the triple of the toll bills so that the stub amount of the receipt was less than the actual amount (first and second), thus corrupting the difference.