基于采购流程的卫生事业单位内部控制探讨

卫生事业单位采购工作内容不仅包括行政事业单位日常办公相关采购项目,还涉及到对基础性卫生科研工作所需仪器设备和技术服务的采购。作为重要依托,规划化的采购业务流程及合规可行的采购管理办法,将为开展相关卫生健康业务工作提供切实保障。从内部控制的角度,将采购业务流程进行精细化分解研究,针对卫生事业单位采购过程中存在的采购专业领域项目准备不足,采购执行管理不力和监督审查制度不健全等问题进行逐一分析,并以某卫生事业单位采购业务为例,提出采用建立采购技术文件确认制度、强化招标参与人员确认机制和制定招标采购纪律监督办法等解决方案,对业务流程中可能产生的采购风险进行有效控制和监管,从而完善采购流程及健全采购内部控制管理。

Discussion on Internal Control Management of Procurement in Public Institutions of Health Based on Working Process

The procurement of public institutions of health includes not only the daily office-related purchasing projects of administrative institutions, but also the purchasing of instruments, equipment and technical services for basic health research work. As important supports, the planned working process of procurement and the feasible procurement management methods will provide effective guarantee for the development of relevant public health work. From the perspective of internal control, this paper studied the fine decomposition of working process on procurement, and analyzed the problems of procurement management. Taking the procurement of public institutions as an example, this paper put forward some solutions, such as establishing the confirmation system of procurement technical documents, strengthening the confirmation mechanism of bidding participants and formulating the disciplinary supervision measures of bidding procurement, in order to control and supervise the procurement risks that may arise in the working process effectively, so as to perfect the procurement process and the internal control management.