基于内部控制视角的公立医院对账平台研究OA

Third-party payments are widely used in public hospitals,bringing great convenience to hospitals and pa-tients.However,this also increases the difficulty and workload of financial reconciliation.In order to improve financial efficien-cy,many public hospitals have established or introduced unified payment reconciliation platforms to achieve automatic reconcilia-tion.However,in the actual operation process,there are risks such as system risks,fund management risks,refund risks,and information security risks.At the same time,there is currently limited research on internal control of unified payment reconcilia-tion platforms in China.Therefore,this paper uses literature analysis method and the COSO internal control framework to build an internal control system for the unified payment reconciliation platform,establish a sound organizational structure for platform man-agement,establish a risk assessment mechanism,control key control activities,enhance information communication,and promote the high-quality development of public hospitals.