医院药品采购及供应工作内部控制风险点研究

Study on the Internal Control Risk of Drug Purchasing and Supplying in Hospital

目的:对医院药品采购及供应中的风险点进行研究,保障药品管理过程的合法合规,保护药品安全,为医疗机构药品采购和供应内部控制管理审计工作提供参考。方法:结合审计相关法律法规,通过对医疗机构药品管理的内部制度、采购、价格、供应等方面进行审计分析。结果:对药品采购及供应流程中的每个环节进行风险评估,共梳理药品采购管理中20个风险点,药品供应管理中16个风险点,与内控目标结合,合理确定风险应对策略。结论:药品采购与供应管理的审计工作是控制医疗费用支出、降低医疗成本、保障用药安全的重要环节。

Objective： To study the risk of drug purchasing and supplying in hospital,ensure the legal compliance of drug administration process,protect drug safety,and then provide reference for the strengthening of the internal control management audit of drug procurement and supply in medical institutions. Methods： Combined with the related laws and regulations of audit,made analysis from internal control system audit of drug management,procurement,price,supplying and other aspects. Results： Assessed the risk of each link in the drug procurement and supplying process,carded a total of 20 risk points in drug procurement management,16 risk points in drug supplying management,reasonably determined the risk response strategy combined with the objectives of internal control.Conclusion： Audit of drug procurement and supplying management is an important part of controlling the medical expenses,reducing medical costs,ensuring drug safety.