Hospital The integration between profession and finance Cashier Internal control
目的：作者旨在分析出纳岗位业财融合的现状，探讨改进措施。方法：通过文献查阅法，结合出纳岗位工作实际，分析问题，并据此提出建议。结果：医疗业务与财务工作未完全融合，存在业务人员不清楚财务报销规定及流程、报销票据不规范，财务人员难以全方位掌握业务流程的问题。结论：通过推动财务管理方式创新，融入内部控制，突破传统财务管理思路；构建有效的沟通协调机制以及构建全面一体化的管理信息系统平台等改进方式，不断探索公立医院出纳岗位“业财融合”新模式。
Objective：This paper aims to analyze the current situation of financial integration of cashier positions，discuss the improvement measures. Methods：Through the method of literature review，combined with the cashier’s actual work the problems were analyzed and Suggestions were put forward accordingly. Results：Medical business and financial work are not fully integrated，there are problems that business personnel do not know the financial reimbursement regulations and procedures，reimbursement bills are not standardized，financial personnel are difficult to fully grasp the business process. Conclusion：By promoting the innovation of financial management，integrating internal control and breaking through the traditional financial management ideas；To build an effective communication and coordination mechanism and a comprehensive and integrated management information system platform，and constantly explore a new model of “financial integration” for public hospital cashier positions.