基于医院SPD采购供应链模式的内部控制探究

Research on Internal Control Based on Hospital SPD Procurement Supply Chain Mode

越来越多的医院实施了SPD采购供应链模式,但对其风险和内部控制的研究至今很少。本文提出医院必须结合其经济运行的特点,在对该模式风险系统分析的基础上,设立SPD供应商遴选标准;在厘清医院与SPD供应商资产、物流、信息边界的情况下实施流程改造;强化SPD供应商运行绩效考核,建立清退机制等一系列内部控制的管理措施,使该模式在医院发挥出良好经济效益和社会效益。

Nowadays, more and more hospitals have introduced Supply, Processing, Distraction （SPD） as a supply chain mod- el, but research on its risks and internal control were still limited. It proposed that hospital must stand on its own characteristics in form of economic operation, also combine the basic and systematic analysis of risk system, to set the selection criteria for SPD suppliers. Before implementing process redesign and optimization, it was important to clarify boundaries of assets, logistics and information within hospital and SPD supplier; enhance the performance appraisal for the implementation of SPD supplier, establish the manage- ment countermeasure for the internal control （including retrenchment mechanism）, so as to bring economic and social value and ben- efits to hospital.