The article briefly introduced the mode and characteristics of outpatient prepayment and settlement. The main problems of this mode included the difficulties of prepayment management, the inappropriate of traditional internal control process, the arduous tasks of charging supervision, etc. Some suggestions were put forward, such as assuring the strict prepayment management link, innovation of financial supervision mode, expanding personnel function task, perfecting infomtatization construction.%本文简要介绍了门诊预交金结算模式及特点,提出此模式下财务管理存在预交金管理难度大、传统内控流程不适应、收费监管任务重等问题,提出严把预交金使用管理环节、创新财务监管方式方法、拓展人员职能任务、加强信息化建设的解决措施.
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