公立医院物资采购流程的内部控制研究

A Study on Internal Control of Material Purchasing Process in Public Hospitals

医院物资采购控制是医院管理的重要环节。从内部控制角度规范物资采购流程,要设置独立的采购中心,科学组织编制预算,确定合适的物资采购形式。加强物资采购的内部控制,要坚持相互分离、全面监控原则,建立健全医院采购管理的相关机制,加强采购预算的可行性研究和编制,审计监督要贯穿物资采购全过程。

Hospital material procurement control is an important part of hospital management.To standardize the material procurement process from the internal control point of view,actions should be taken to set up an independent procurement center,organize budget scientifically,and determine the appropriate form of material procurement.To strengthen the internal control of material procurement,managers should adhere to the principle of mutual separation and overall monitoring,establish and perfect the relevant mechanism of hospital purchasing management,strengthen the feasibility study and compilation of the purchasing budget,and audit supervision should be run through the whole process of material purchasing.