Author(s)

Yiping Gu

Corresponding Author

Yiping Gu

ABSTRACT

Hospital outpatient fee refund is an important part of hospital financial management, and it is also a difficult problem in hospital income control. This article analyzes the current management of outpatient fee refunds in public hospitals, focuses on analyzing the subjective and objective reasons, and proposes a number of recommended measures from the perspective of optimization of internal control.

KEYWORDS

Public hospital, Outpatient fee refund, Internal control