关于医院药品招标采购内部控制执行情况的几点思考

Analysis of internal control performed about the drug purchase in Hospital

我国从1999年实行药品集中招标采购制度,在规范医药流通领域等方面取得一定成效,但是药品价格指数下降而药品费用支出上升的现象说明药品招标采购制度仍然不规范。本文就药品采购过程中,医院各职能部门在内部控制的职责、措施,以及招标采购过程中的监督和检查等关键环节进行探讨,对建立科学和透明的医院药品招标采购内部控制系统给出若干建议。

Certain achievements have been made in the standardization and the others of drug and hospital equipment markets since carried out was the system of centralized drug purchase by invitation to bid in 1999 in China. But drug price index going down and drug expense up. The special phenomenon of drug procurement system is still in the bidding irregularities This paper analysis about the drug purchase process in Hospital, the functions and steps of the various departments of internal control, as well as monitoring and inspection of the purchase process were established.. It is suggested that science and transparent internal control of the drug purchase process in Hospital were established.