医院住院部现金收入金额大、收费项目多、涉及面广,且经常发生各种原因的住院欠费,加之医院内部控制管理人员业务素质不高、工作责任心不强,容易引发贪污、挪用等违法犯罪行为,是医 The hospital inpatient department has a large amount of cash income, a large number of fee-charging items, and involves a wide range of hospital arrears, and often causes a variety of reasons for the hospital arrears. In addition, the quality of hospital internal control management personnel is not high in quality, and their work responsibilities are not strong, easily causing corruption, misappropriation, etc. Illegal crimes are medical