医保药店财务管理制度.docxVIP

医保药店财务管理制度

目录

1.第一章总则.............................................3

1.1目的与依据...........................................3

1.2适用范围.............................................4

1.3管理原则.............................................5

1.4组织架构.............................................6

2.第二章药店资质管理.....................................7

2.1药店设立条件.........................................8

2.2药店资质审核.........................................9

2.3药店资质变更与注销..................................10

3.第三章财务核算管理....................................11

3.1会计核算制度........................................12

3.2财务报表编制........................................14

3.3会计凭证管理........................................15

3.4财务报告............................................16

4.第四章医保药品采购管理................................17

4.1采购流程............................................19

4.2采购价格管理........................................20

4.3采购合同管理........................................21

4.4采购记录与核对......................................22

5.第五章医保药品销售管理................................24

5.1销售流程............................................25

5.2销售价格管理........................................26

5.3销售记录与核对......................................27

5.4销售退换货管理......................................28

6.第六章医保基金结算管理................................29

6.1结算流程............................................31

6.2结算核对............................................32

6.3结算争议处理........................................33

6.4结算记录与归档......................................34

7.第七章财务风险控制....................................35

7.1风险识别与评估......................................36

7.2风险防范措施........................................37

7.3风险监控与报告......................................39

8.第八章内部审计与监督..................................40

8.1内部审计制度........................................40

8.2监督检查............................................42

8.3违规处理.............