基于COSO内部控制框架的公立医院招标采购管理体系创新与实践

Innovation and Practice of Public Hospital Procurement Mana gement System Based on COSO Internal Control Framework

探索以COSO内部控制框架为基础,结合公立医院运行特点,创新建立一套公立医院招标采购管理体系。以“规范、高效、安全”为目标,以“三权分离、三重监督、三公要求”为基础,对医院招标采购环节进行风险评估。针对潜在风险点,设计控制对策,并明确操作流程。建立了业财融合采购信息化平台并提出招标采购管理过程的监督方式,以期达到公立医院招标采购管理过程中立项有依据、执行有标准、结果有评价。

To explore a set of public hospital bidding and purchasing management system based on COSO internal control framework and combined with the characteristics of public hospital operation.The system aims at"Standardization,high efficiengy and safety",and based on"Separation of three powers,three levels of supervision and three public requirements",carries out risk assessment on the Links of hospital bidding and procurement.For potential risk point,it designs control strategy and dlears operation process.It establishes the information platform of industry-finance integration procurement and puts forward the way of supervision in the process of bidding procurement management,so as to achieve a project in the process of bidding procurement management in public hospitals with a basis,a standard for implementation and an evaluation of the results.