公立医院采购内部控制有效性影响因素实证研究

An Empirical Study on the Influencing Factors of the Effectiveness of Internal Control of Public Hospitals

目的研究公立医院采购工作中内控措施、内控环境及流程设置等因素与内控制效果的相关性,进而发现公立医院采购内部控制的影响因素。方法编制调查问卷,获取数据,进行信度和效度分析曰利用数据分析寻找并分析各影响因素与公立医院采购内部控制效果相关性。结果①业务风险与岗位设置对应程度与内控体系有效性呈显著正相关关系;②信息沟通效率与内控体系有效性呈正相关关系;③风险应对措施适用程度与内控体系有效性呈正相关关系;④评估与反馈与内控体系有效性呈显著正相关关系;⑤权力集中程度与内控体系有效性呈正相关关系。结论公立医院采购内控体系应针对性地做好岗位设置与构建,加强信息沟通平台建设,提高数据传递、融合与应用效率,重视采购控制作业的设计工作,最后加强对权力的监督和制约,避免权力的过度集中。

Objective To study the relevance of internal control measures,internal control environment and process settings in the procurement work of public hospitals to the effect of internal control,and then to discover the factors affecting the internal control of public hospital procurement.Methods Compile questionnaires,obtain data,and analyze reliability and validity;use data analysis to find and analyze the correlation between various influencing factors and the effectiveness of public hospital procurement internal control.Results 1.The degree of correspondence between business risks and job setting was significantly positively correlated with the effectiveness of the internal control system;2.The efficiency of information communication was positively correlated with the effectiveness of the internal control system;3.The degree of application of risk response measures and the effectiveness of the internal control system was a positive correlation;4.Evaluation and feedback had a significant positive correlation with the effectiveness of the internal control system;5.The degree of power concentration had a positive correlation with the effectiveness of the internal control system.Conclusion The procurement internal control system of public hospitals should be targeted to set up and build positions,strengthen the construction of information communication platforms,improve data transmission,integration and application efficiency,pay attention to the design of procurement control operations,and finally strengthen the supervision and restriction of power to avoid excessive concentration of power.