公立医院药品管理内部控制评价指标体系研究

Research on evaluation indicator system of internal control of drug management in public hospitals

药品管理是公立医院资产管理的重要组成部分,而药品管理内部控制评价是提升药品管理质量的有效手段。本文阐述了药品管理内部控制评价的概念、评价部门、评价原则及评价程序,结合药品管理内部控制评价实务经验,分别从单位层面和业务层面分析药品管理中常见的控制风险,并根据风险点建立医院药品管理内部控制评价指标,为公立医院开展药品管理内部控制评价提供参考,促进医院建立与药品管理相契合的内控体制体系,切实保障国有资产的保值增值。

Drug management is an important part of public hospital asset management,and drug management internal control evaluation is an effective means to improve the quality of drug management.This paper expounds the concept,evaluation department,evaluation principle,and evaluation procedure of internal control evaluation of drug management.Combined with the practical experience of internal control evaluation of drug management,it analyzes the common control risks in drug management from the unit level and business level respectively,and establishes evaluation indicators of internal control of hospital drug management according to the risk points,in order to provide reference for public hospitals to carry out internal control evaluation of drug management,promote hospitals to establish an internal control system compatible with drug management,and effectively guarantee the preservation and appreciation of state-owned assets.