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近年来,我国医药卫生事业发展较快,医疗体制改革不断推进。面对激烈的市场竞争、民营机构的不断发展,做好公立医院的全面管理工作成为首要任务。公立医院物资采购工作是一项专业性、政策性较强的工作,加强物资采购业务的内部控制工作,适时更新内控理念势在必行。对公立医院来说,物资采购的内部控制工作与一般企业或者盈利性医疗机构的工作相比不尽相同,管理以及核算质量要求精准透明,所以,公立医院需要逐步建立完善的内部控制体系,积极探索符合医药体制的经营管理方式。本文对公立医院物资采购业务的内部控制进行简略的分析,基于对公立医院物资采购的现状研究,提出几点内部控制策略,以期促进公立医院物资采购进一步规范发展。
In recent years, the medical and health undertakings in our country have been developing rapidly and the medical system reform has been continuously promoted. In the face of fierce market competition, the continuous development of private institutions and the overall management of public hospitals have become the top priority. Public hospital materials procurement is a professional, policy-oriented work to strengthen material procurement business of internal control, timely update the concept of internal control is imperative. For public hospitals, the internal control of material procurement is different from that of general enterprises or for-profit medical institutions, and the requirements of management and accounting quality are accurate and transparent. Therefore, public hospitals need to gradually establish a sound internal control system and actively Explore the management system in line with the pharmaceutical system. This article briefly analyzes the internal control of material procurement in public hospitals and puts forward some internal control strategies based on the research on the current situation of material procurement in public hospitals in order to promote the further standardization of material procurement in public hospitals.