CAJ | 학술논문

综合医院收费窗口的现金管理是医院经营管理的重要工作，从目前医院收费窗口现金管理的现状来看，存在现金管理制度不完善、现金管理的监管缺位、现金滞留现象普遍、收费窗口过于分散、收费人员人数多且整体素质不高等问题，应通过完善制度、健全监督机制、加强现金收入及时存入银行、编制现金流量表、收费窗口规范化操作、提高现金管理人员的素质来完善医院收费窗口的现金管理工作，这从而对降低医院财务风险、提高医院财务预警能力、提高医院收支准确性、为医院提供可靠决策信息，进而促进医院的可持续发展有着重要意义。
종합의원수비창구적현금관리시의원경영관리적중요공작，종목전의원수비창구현금관리적현상래간，존재현금관리제도불완선、현금관리적감관결위、현금체류현상보편、수비창구과우분산、수비인원인수다차정체소질불고등문제，응통과완선제도、건전감독궤제、가강현금수입급시존입은행、편제현금류량표、수비창구규범화조작、제고현금관리인원적소질래완선의원수비창구적현금관리공작，저종이대강저의원재무풍험、제고의원재무예경능력、제고의원수지준학성、위의원제공가고결책신식，진이촉진의원적가지속발전유착중요의의。
Cash management in comprehensive hospital fees window is an important work of the hospital management, from the present situation of hospital toll window cash management, cash management system is not perfect, lack of cash management supervision, cash retention phenomenon is universal, toll window is too scattered, the number of charges and the overall quality is not high, it should improve the window of the hospital charge cash management through improveing the system, improving the supervision mechanism, strengthening the cash deposit, preparating the statement of cash flows, the toll window of standardized operation, improveing cash management personnel's quality, which provide reliable decision-making information to reduce the hospital financial risk, improve early warning capabil-ities, improve the accuracy of hospital and hospital financial payments, and it has important significance to promote the sustainable development of hospital.