医院财务内审在后勤物资管理中的作用探讨 |
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引用本文: | 孙艺梅.医院财务内审在后勤物资管理中的作用探讨[J].江苏卫生事业管理,2016(1):116-118. |
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作者姓名: | 孙艺梅 |
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作者单位: | 南通市中医院 南通市 226001 |
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摘 要: | 目的:探讨财务内审在后勤物资管理中的作用。方法结合医院办公用品和医用杂支前几年使用情况,区分基本物资和专用物资,进行定额管理,以提高员工的节能减耗的意识。结果未排除业务增长率情况下,办公用品费用无显著性差异,P >0.05;而医用杂支有显著性差异,P <0.01。排除院业务增长率后,办公用品和医用杂支费用都具有显著性差异,P <0.01。结论积极加强财务内审减少的物资浪费是很有必要的,并且有利于减少财务风险。
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关 键 词: | 财务内审 后勤物资 管理 |
Discussion on the Role of Financial - oriented Internal Audit in the Management of Logistics Materials at Hospitals |
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Abstract: | Objective: To explore the value of the financial - oriented internal audit in the management of logistics materials. Methods: Referring to the usage of the hospital office supplies and medical miscellaneous in the last few years, quota manage-ment was applied by distinguishing the basic materials and special materials, so as to improve staff's consciousness of energy conservation and consumption reduction. Results: If business growth situation has not been ruled out ,there was no significant difference on office supplies, P > 0. 05; while there was significant difference, P < 0. 01 on medical miscellaneous. In case the hospital business growth was excluded, there was significant difference,P < 0. 01 in both office supplies and medical miscella-neous expenses. Conclusion: It is necessary to strengthen the finance internal audit to reduce the waste of materials, that, at the same time, is conducive to reduce financial risks. |
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Keywords: | financial-oriented internal audit logistics materials management |
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