基于财务角度的公立医院采购过程内部控制探讨

Discussion on internal control of public hospital procurement process based on financial perspective

当前,各级公立医院已采取系列措施、开展系列活动,进一步完善公立医院经济活动内部控制,并取得了阶段性成效。文章以采购事项为例,借助财务部门参与公立医院经济活动事前、事中、事后全过程的优势,将财务部门嵌入经济事项全过程内部监控,探索对公立医院经济活动进行参与式、过程式内部控制,将内部控制盲点控制在公立医院的业务活动过程之中,为公立医院进一步加强内部控制提供参考。

At present,all levels of public hospitals have taken a series of measures,carry out a series of activities,to further improve the internal control of economic activities of public hospitals,and achieved phased results.Articles in procurement matters,for example,with the aid of the financial department involved in public hospital in advance of economic activities,the advantage of the whole process,approaches to the financial department embedded economic matters the whole process of internal control,explore to participatory public hospital economic activities and process of internal control,as far as possible to control the internal control blind spot business activity in the public hospital,It provides reference for public hospitals to further strengthen internal control.