审计在医院医用耗材采购管理中的应用

Application of Auditing in Hospital Medical Consumables Purchase Management

目的探讨审计在医院医用耗材采购管理中的应用价值。方法总结目前医用耗材采购存在的问题,并提出如何发挥内部审计在医用耗材采购管理中的对策。结果目前医用耗材采购存在着盲目采购、采购渠道杂乱、采购合同不完善等问题;可通过加强采购前可行性审计、加强对招标的审计、强化合同内容的审计、强化合同执行情况的审计、建立完善的采购制度加以改进。结论医用耗材采购与管理的审计工作是降低医疗成本、保障治疗安全的重要环节。

Objective To explore the application of auditing in hospital medical consumables procurement management. Methods Summarize the current problems in the procurement of medical consumables, and propose how to use internal audit to set up the countermeasures for procurement of medical consumables. Results At present, procurement of medical consumables has problems such as blind purchases, messy procurement channels, imperfect procurement contracts. By strengthening the pre-purchasing feasibility audit, strengthening the audit of the tender, strengthening the audit of the contract content, strengthening the audit of the implementation of the contract, and establishing a sound procurement system to improve. Conclusion The audit of medical consumables procurement and management is an important part of reducing medical costs and ensuring treatment safety.