关于医院物资采购内部控制

影响医院运行成本一项最重要的因素在于采购环节,为了推动医疗卫生行业发展,医院物质采购工作非常重要。医院物资采购有着自己的特点,由于其内部控制的不完善,采购成本内部控制不足,缺少理论以及实践相结合的专业人才。分析物资采购内部控制工作,明确其对于医院运营管理、患者治疗等工作的重要性,讨论当前物资采购内部控制存在的问题,分别从完善物资采购制度、组建独立性物资采购部门、合理安排物资采购职责分工、加强物资采购信息系统建设、加强采购方案与预算监督5个方面提出建议,提高物资采购管理水平,以期能够为今后医院内部管理工作提供有价值的参考。

Regarding the Internal Control of Hospital Material Procurement

The development of medical units is accompanied by opportunities and challenges.One of the most important factors affecting hospital operating costs lies in the procurement process.In order to promote the development of the medical and health industry,hospital material procurement is very important.Hospital material procurement has its own characteristics,due to its imperfect internal control,insufficient internal control of procurement costs,and lack of professionals who combine theory and practice.Analyze the internal control of material procurement,clarify its importance to hospital operation management,patient treatment,etc.,discuss the current internal control of material procurement problems,respectively from improving the material procurement system,setting up an independent material procurement department,and rationally arranging material procurement division of responsibilities,strengthening the construction of material procurement information system,strengthening the procurement plan and budget supervision,put forward suggestions to improve the level of material procurement management,in order to provide a valuable reference for the future internal management of the hospital.