管理审计在医院物资招标采购中的运用

The Application of Management Audit in Hospital Public Budding Purchase

管理审计的工作重点体现在,一是发现管理链条上的薄弱环节,二是提高履行岗位职责效率。本文从内因和外因两个方面,分析了医院现行物资招标采购过程中存在的主要风险,在事前、事中、事后三个阶段对医院招标管理流程进行重新设计。

Managerial auditing key emphasis in work manifests in; first, on discovery management chain link＇s weak link; second, enhancement fulfillment post responsibility efficiency method. This article from the internal cause and the external factor two aspects, has analyzed the main risk which in the hospital present commodity procurement process exists, beforehand, in the matter, three stages carry on the redesign afterward to the hospital tender management flow.