| 医院耗材采购内部控制研究 |
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| 引用本文： | 刘建,章敬富,何松君,贺雷鸣,刘娜. 医院耗材采购内部控制研究[J]. 卫生经济研究, 2010, 0(6): 21-25 |
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| 作者姓名： | 刘建 章敬富 何松君 贺雷鸣 刘娜 |
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| 作者单位： | 1. 南开大学商学院,天津,300071
2. 天津市第三中心医院,天津,300170 |
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| 摘 要： | 内部控制是医院管理的薄弱环节。在分析当前医院耗材采购现状的基础上，对医院耗材采购流程的各个环节进行了描述，并对各个环节关键控制点进行了分析，在此基础上提出了加强医院耗材内部控制的建议。
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| 关 键 词： | 耗材 采购 内部控制 |
Study on internal control on hospital material purchasing |
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| LIU Jian,ZHANG Jing-fu,HE Song-jun,HE Lei-ming,LIU Na. Study on internal control on hospital material purchasing[J]. Health Economics Research, 2010, 0(6): 21-25 |
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| Authors: | LIU Jian ZHANG Jing-fu HE Song-jun HE Lei-ming LIU Na |
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| Affiliation: | LIU Jian1,ZHANG Jing-fu2,HE Song-jun2,HE Lei-ming1,LIU Na1 (1.School of Business Nankai University,Tianjin 300071,China,2.Tianjin Third Central Hospital,Tianjin 300170,China) |
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| Abstract: | Internal control is the weakness of hospital management.We described each step of hospital material purchasing process,analyzed the key control point,and proposed suggestions on enforcing internal control. |
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| Keywords: | material purchasing internal control |
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