新医改背景下广西某中医医院耗材采购内部控制研究

A study of internal control of consumable material purchase of a traditional Chinese medicine hospital in guangxi under the background of new medical reform

在医疗改革背景和信息技术普遍应用的背景之下,研究广西某中医医院医用耗材采购的内部控制存在的问题、风险点及体系构建路径。运用风险排序及风险热力图判定广西某中医医院采购业务内部控制亟需管控的关键风险点。通过查缺补漏,进而构建该院耗材采购内部控制管理体系,有针对性地加强耗材采购的风险管控。优化该院耗材采购内部控制管理体系,能够保证医用耗材采购的安全性,降低采购环节的风险,使采购业务合法合规地开展。

Under the background of medical reform and the application of information technology,this paper studies the problems,risk points and system construction of internal control of medical consumables purchase in a hospital of traditional Chinese medicine in Guangxi.It uses risk ranking and risk thermodynamic diagram to determine the key risk points of internal control of purchasing business in a traditional Chinese medicine hospital in Guangxi.The internal control and management system of consumable material purchase is constructed by checking up the deficiency and filling up the leak.Optimizing the internal control and management system of the hospital can ensure the safety of medical consumables procurement,reduce the risk of procurement,and make the procurement work in accordance with the law.