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 Wysłany: Pią 22:32, 08 Kwi 2011 Temat postu: Causes of the financial control and prevention of |
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Causes of the financial control and prevention of electronic information
Key words financial electronic information; control reasons; preventive measures
Abstract Some financial officer used his position to carry out a variety of illegal activities, harm the interests of the country, hospitals must establish a sound internal of control in order to prevent violations from occurring. Hospital financial electronic computerized accounting information as a branch of the rapid development in recent years.
With the extensive application of computer technology, the use of the phenomenon of computer crime have occurred, due to the operator who can bring direct economic benefits, particularly in the financial area is even more serious situation. Hospital financial electronic information as a branch of computerized accounting, what kind of control measures taken to prevent these acts happen?
First, the financial control of electronic information and the reasons for the phenomenon of financial electronic information
is widely used in medical institutions of modern information technology, effective use of information resources development, construction and development of advanced facilities, financial information, and constantly improve financial management. At present, medical institutions, including financial information mainly drugs, outpatient and emergency registration, outpatient and emergency planning valorem fees, transfer into and out-patients, hospital charges, materials, equipment, financial management, accounting and economic accounting, financial electronic information system module.
(a) of the Emergency Department outpatient charges fees out of control
staff did not hand over all of the out-patient income, but paid only a part of it. Why does this phenomenon happen? Main reasons: 1. The hospital payment system used by the software design is imperfect. The hospital cashier checkout payment before work every day, while the payment is based on the charges at end table, this table will be charged the daily work of staff after the end of the prescribed steps - generation, billing, printing to complete, not After the report generator to allow further costs were incurred prior to closing, if costs were incurred, then these costs can not react to day-end table, but only in the daily schedule in response, but not as a delivery schedule paragraph basis. 2. Review system is imperfect. The occurrence of the above, if the hospital cashier to receive payment when the staff-patient charges, not only to form the basis of day-end, but the computer in the schedule and day-end reconciliation table at the same time, there will be staff-patient charges corruption occurred.
(b) the refund out of control
inpatient hospitalization at random by the staff, back-patient costs, and patients to profit from collusion. Reasons for this phenomenon: 1. Authorization system is imperfect. General staff at the hospital should not have this right. If so, it should be done through the layers of authority. Such as the financial officer is responsible for the authorization of the patient who re-authorized person in charge of hospital at the staff of the hospital, so that very small probability of mistakes. 2. Auditors work in place. Monthly checks of patients can not refund details, and case to check the authenticity of view refund.
(c) of the Pharmacy Drug Administration
patients uncontrolled use of drugs free replacement, inpatient drugs listed in the Schedules, is not a real patient using the drug when the phenomenon mainly participating in a variety of health insurance patients. Replacement by drugs, Medicare patients will not be reimbursed drugs (usually C drugs) may be reimbursed for the drugs replaced (usually A drugs), taking of national health insurance funds, social health insurance funds to make ends meet, to the huge state finance pressure. Participants generally pharmacy finance staff, ward medical staff, patients. This phenomenon is due to: 1. Imperfect information system software design. 2. Incompatible duties is not separated from each other, into the drug dispensing, drug withdrawal, drug shortage or overage completed by the same person, not contain each division.
(d) loss of control
financial statement to be a true reflection of the financial statements of the overall economic performance of a hospital, but after adjusting the authenticity of the financial statements no longer exists, the higher authorities, statements of the financial sector through such data have been obtained with a lot of human factors. The reasons: 1. Financial software design defects, generating reports can easily change the template. 2. The level of the external auditors the audit, the audit method is limited, for such wrongdoing can not be found, it is difficult investigation.
Second, the financial control of the preventive measures of electronic information
(a) of the Emergency Department out of control charges for outpatient and emergency prevention
runaway charging system, the main measures: 1. improve the payment system software. Carefully before purchasing the software research, small-scale tests, as far as possible from the sound source. 2. To provide at least two different ways statistics. Charges through the HIS system, unlike the manual charges, less intuitive. How can we ensure that the charges staff will be turned over to the hospital all the income is it? Select a comparison is not perfect since the charges that the software insured, but also can not ignore the system of management. Some of the problems software developers and managers have not yet discovered, and first discovered the problem is that staff in charge of this work. Therefore, the data from different sources to obtain data, generate reports can be cross-checked a few, can largely avoid the occurrence of such cases.
(b) the prevention of hospital
refund out of control should be the principal means of separation of incompatible duties and authority to authorize the control of each other. This is to ensure financial electronic information is one of the effective implementation of internal control. Application-specific authorization module, a reasonable set positions, specifically related to job duties, powers, to ensure that incompatible duties are separated so as to enhance control and supervision.
(c) of the Pharmacy Drug Administration to prevent loss of control caused by pharmacies drug administration
are many reasons for getting out of control. The dressing can be achieved only through patient use of drugs other than health insurance directory (usually imported drugs, the high cost of medicines, health medicines), without affecting their reimbursement; the ward through the dressing can keep patients, ward to live some time more to get some more income to achieve the best of both worlds effect, but the expense of the hospitals and the state. In this case the control should be taken: 1. To strengthen ideological and moral quality of education, not to individual and collective interests at the expense of the small hospital's image and national interests. 2. Improve the authorization management system of referrals involving drug withdrawal must be made by ward and pharmacy director, director of double approval. 3. Increase the intensity of internal audit, the audit of selected high level computer to engage in this work, an investigation has revealed serious treatment.
(d) the financial statement data to prevent loss of control in order to ensure that medical units
financial electronic information is true, accurate, safe, complete, and each of the control measures are not isolated. Hospital financial electronic information in each run both common and different, which requires managers to constantly work to find the problem, sum up experience, strict implementation of the Ministry of Health issued a sound operation of financial information agency.
changes to the financial statements of the problem of data template is the key to mutual separation of incompatible duties and authorization control. Financial software to relate to the initial authorization and division of labor, finance chief as ICC director of financial software has the right to modify the template to use. However,[link widoczny dla zalogowanych], the division of labor must follow the principle of separation between incompatible duties, who made vouchers and accounts should not have the right to modify the template to ensure the accuracy of data security. 【Reference】
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