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公立医院实行报销单制,可以把医院各种各样的报销(支付)类别融为一体,既统一了格式,又规范了管理,是医院内部控制制度和管理制度的集中反映。它对于规范财务行为,提高工作效率和效果、提高医院经营管理水平、提高费用报销支付透明度;促进院务公开、堵塞财务漏洞、防止舞弊行为发生,具有十分重要的现实意义。也是医院加强内涵建设的重要内容。
The implementation of the reimbursement system in public hospitals can integrate various types of reimbursement (payment) categories of hospitals, which not only unified the format but also regulated the management. It is a centralized reflection of the hospital’s internal control system and management system. It has very important practical significance for standardizing financial behavior, improving work efficiency and effectiveness, improving the level of hospital operation and management, and increasing the transparency of expense reimbursement and payments; promoting the disclosure of court affairs, plugging financial loopholes, and preventing fraudulent behaviors. It is also an important content of the hospital to strengthen the connotation construction.