近来,笔者对某二级甲等医院财务收支实施了审计,该项目全程围绕“医院管理系统”(即HIS数据系统)实施数据分析式审计,最终查明医院通过退换医药项目虚报冒领医保基金、相关医护人员私自留存剩余药品、超标准收取医疗费用、体检中心编造虚假资料冒领劳务费等违规事项。笔者围绕HIS退药控制管理、药品盘存管理、卫生耗材管理、医疗价格管理、人事薪资管理等五个模块,通过HIS数据分析,解析区县级医院中存在的违规问题。 Recently, I conducted an audit on the financial receipts and payments of a Grade-2 A-level hospital, which conducted a data-analysis audit around the “Hospital Management System” (ie, HIS data system), and finally found that the hospital made a false statement about the return Collateral insurance fund, the relevant medical and nursing staff privately retains the remaining drugs, medical charges exceed the standard, physical examination center fabricated false information such as labor costs and other irregularities. The author centers on five modules of HIS withdrawal control management, drug inventory management, health consumables management, medical price management and personnel salary management, and analyzes the non-compliance problems existing in district-level hospitals through HIS data analysis.