ABSTRACT
Objective:To analyze the financial auditing method after changing the settlement method of outpatient medical income in hospitals under the background of launching “Jing Yi Tong” business line in public hospitals of Beijing.Methods:It summarized the key point of financing audit in outpatient medical income of hospitals under the settlement mode of “Jing Yi Tong”business,proposed the effective settlement method and suggestions on auditing.Results:Through close financial auditing,it effectively ensure the acuteness and completeness of outpatient medical income of hospitals,prevent the leak and man-made fraud in settlement process.Conclusion:The effective hospital financing audit was the main task for internal control,which played key role on improving hospital financing management level.