| 摘要: |
| “债权和债务”内部控制点中的医疗欠费对医院的风险影响越来越大。根据医疗欠费形成的过程，对医疗欠费内部控制流程进行分析，通过明确控制要点和控制方法，找出薄弱环节，进而提出完善医疗欠费内部控制的几点建议。 |
| 关键词: 医疗欠费 内部控制 坏账 |
| DOI： |
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| 基金项目: |
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| Discussion on Enhancing the Internal Control of Accounts Receivable from Patients |
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| Abstract: |
| The risk of accounts receivable from patients in “creditors’ rights and debts” becomes more and more serious. According to the forming of non-payment, process of accounts receivable from patients is analyzed. Through clarifying the keys and controlling method in internal accounts, the weakness is found out, and then some suggestions are put forward to improve the internal control. |
| Key words: accounts receivable from patients, internal control, bad debt |
