医疗设备采购非规范性问题探讨

目的：通过审计进一步提高设备采购质量,降低采购费用,维护医疗卫生机构的合法权益,促进医疗卫生机构价值的增加及目标的实现。方法：通过案例研究法,汇总医疗设备采购在内部控制、采购计划、采购招标、采购合同和采购期后事项的审计常见问题。结果：通过探讨医疗设备采购常见问题,提出基于医疗卫生内部审计咨询视角的管理咨询建议,促进医疗卫生机构经济活动的合法规范。结论：审计咨询服务有利于加大医疗设备采购审计结果运用,提升医疗卫生机构管理质量和风险防范能力。

Discussion on some non normative problems of medical equipment procurement

Objective： Through the audit to further improve the quality of equipment procurement, reduce procurement costs, protect the legitimate rights and interests and promote the value addition and objective realization of medical and health institutions. Methods：Through case study ,analyzing the common problems and suggestions in medical equipment procurement in internal control, procurement plan, procurement, procurement contracts and procurement period after affairs. Results： Through the discussion on some non normative problems of medical equipment procurement, putting forward the relevant suggestions from the perspective of audit advisory, and regulating economic activity of medical and health institutions. Conclusion： The audit advisory services could enhance the results of the use of medical equipment procurement audit and improve the management quality and risk prevention capacity of medical and health institutions.