浅谈医疗机构药品管理和利用效益审计

Performance Auditing of the Management and Use of Drugs in Medical Institutions

目的:为加强医疗机构药品管理和利用效益审计提供参考。方法:结合药品管理和审计相关法律法规,从医疗机构药品管理内控制度审计、采购审计、价格审计、利用审计等方面进行分析。结果与结论:加强对药品管理和利用效益审计,是控制医疗费用支出,降低医疗成本的重要环节。

OBJECTIVE： To provide references for the performance auditing of the management and use of drugs in medical institutions. METHODS： Based on the related laws and regulations on the management and audit of drugs, the internal control audit, purchase audit, price audit, and audit of drug use etc were analyzed. RESULT ＆ CONCLUSION： The key to lower medical cost is to strengthen the performance auditing of the management and use of drugs.