中文摘要：

本文以建立健全医院门诊退费制度为出发点，以规范医院门诊票据审核流程为目标，针对医院收费实务，提出相关内部控制对策，形成一套合理完善的审计流程，对门诊收费审计工作起到积极的指导作用。

英文摘要：

The purpose of this paper is to establish a set of reasonable and perfect audit processes and internal control countermeasures concerning the payment affairs of outpatients in hospitals. Standards for the review process of outpatient bills were proposed to protect the legal interests of hospitals, which may play a role in the audit of outpatient payment.