自医院开展科室核算以来,大部分医院都采用三联式门诊收费收据,即:存根联、发票联、科室核算联.科室核算联的设立,表面上看似乎具有科室核算与监督的双重作用,但深入到实际就不难发现这种表面现象很容易给人以错觉.从最近披露出来的一些医疗单位收费员贪污公款手段的分析,个别收费人员正是利用人们的这种错觉,钻会计监督控制制度不严的孔子,采用套开发票的手法贪污公款. Since the hospital carried out departmental accounting, most hospitals have used the triple-type outpatient charge receipts, namely: stubs, invoices, and departmental accounting. The establishment of departmental accounting associations, on the surface, seems to have dual roles of department accounting and supervision, but In depth, it is not difficult to find that this superficial phenomenon is very easy to give people an illusion. From the analysis of the recently disclosed methods of embezzlement of public funds by medical staff, it is precisely this individual illusion that individual fee-paying personnel take advantage of people’s illusions of accounting supervision and control. 3. Confucius, who is not strict with the system, uses a set of invoices to corrupt public funds.