医院财务审计中的护士表现:一个单一的案例研究
Silvia Helena Meneguin1, Vânia Dos Santos Nunes Nogueira2, Silvia Cristina Mangini Bocchi3
1Universidade Estadual Paulista, Faculdade de Medicina de Botucatu, Botucatu, SP, Brazil.
Revista da Escola de Enfermagem da U S P
|July 14, 2025
概括
进行财务审计的护士通过识别低额计费和超额计费,显著提高了医院的收入. 这凸显了卫生保健护士专业财务培训的必要性.
科学领域:
- 医疗保健 金融 医疗保健 金融
- 护理审计 护理审计
背景情况:
- 医院依靠准确的计费来获得补充医疗保险收入.
- 人们越来越认识到医疗保健专业人员在财务审计中的作用.
研究的目的:
- 为了比较护士与非护士在追溯财务审计中的有效性.
- 量化护士领导的审计对医院收入的财务影响.
主要方法:
- 一个定量,回顾性案例研究分析了238个从2019-2021年的会计账单.
- 护士对最初由非护士为门诊血液动力学手术发票的账单进行了审计.
主要成果:
- 100%的经过审计的账单显示账单不足,总额超过100万雷亚尔 (更新价值为134万雷亚尔).
- 不正当的费用 (过度计费) 达到了647,828.00瑞拉元.
结论:
- 护士的回顾性财务审计显然增加了医院的收入.
- 对护士的经济和财务技能培训有极大需求.
- 财务审计护士在医疗保健市场中扮演着一个新兴而重要的角色.
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