医疗机构药械采购内部控制缺陷与完善建议

Defects in Internal Control of Medical Equipment Procurement and Suggestions for Improvement

针对近些年医疗行业舞弊案频繁曝光暴露的医院药械等采购业务流程控制薄弱问题,结合国家行政事业单位内部控制基本规范,采用对比分析、案例研究和逻辑演绎等方法,分析了我国医疗机构采购控制的主要设计缺陷,重点探索了医疗机构药械采购控制完善的主要措施,为各级医疗机构建立健全采购内部控制提供有价值的借鉴和参考。

Aiming at the problem of weak control of procurement business processes of hospital medicines and equipment that have been frequently exposed in the medical industry in recent years,combined with the basic norms of internal control of national administrative institutions,comparative analysis,case studies,and logical deduction are used to analyze the main design defects of the procurement control of medical institutions in China.This article focused on exploring the main measures to improve the procurement control of medical institutions,and provided valuable references for medical institutions at all levels to establish and improve internal procurement control.