摘要
总结4年来实行医疗仪器设备招标采购的经验,结合目前市场招标采购模式的分析,提出了几点看法:(1)把属于招标采购的医院流动资金(包括预算内、外)划入招标采购的统一会计账户,在医院财务处或审计监察科的监督下支付;(2)执行招标采购后,综合节约效果较为显著,但必须量化;(3)需要用绩效审计的方法来监督各招标采购科室履行其经济责任。
This paper puts forward some suggestions on the invitation-to-bid-based purchase of medical devices on the basis of four-year experiences and the analysis of current mode. The fund money should be appropriated into a uniform accounts and be supervised by some departments. The consequences of the invitation-to-bid-based purchase should be quantized. The performance audit of related departments should be carried out.
出处
《医疗卫生装备》
CAS
2006年第3期55-56,共2页
Chinese Medical Equipment Journal
关键词
招标采购
医疗设备
绩效审计
invitation-to-bid-based purchase
medical device
performance audit