医院财务内审在后勤物资管理中的作用探讨

Discussion on the Role of Financial-oriented Internal Audit in the Management of Logistics Materials at Hospitals

目的探讨财务内审在后勤物资管理中的作用。方法结合医院办公用品和医用杂支前几年使用情况,区分基本物资和专用物资,进行定额管理,以提高员工的节能减耗的意识。结果未排除业务增长率情况下,办公用品费用无显著性差异,P>0.05;而医用杂支有显著性差异,P<0.01。排除院业务增长率后,办公用品和医用杂支费用都具有显著性差异,P<0.01。结论积极加强财务内审减少的物资浪费是很有必要的,并且有利于减少财务风险。

Objective： To explore the value of the financial- oriented internal audit in the management of logistics materials.Methods： Referring to the usage of the hospital office supplies and medical miscellaneous in the last few years,quota management was applied by distinguishing the basic materials and special materials,so as to improve staff＇s consciousness of energy conservation and consumption reduction. Results： If business growth situation has not been ruled out,there was no significant difference on office supplies,P〉0. 05; while there was significant difference,P〈0. 01 on medical miscellaneous. In case the hospital business growth was excluded,there was significant difference,P〈0. 01 in both office supplies and medical miscellaneous expenses. Conclusion： It is necessary to strengthen the finance internal audit to reduce the waste of materials,that,at the same time,is conducive to reduce financial risks.