基于模糊网络分析法的公立医院医疗设备内部控制有效性评价模型研究

Research on effectiveness evaluation model of internal control of medical equipment in public hospitals based on fuzzy analytic network analysis method

目的:构建基于模糊网络分析法(F-ANP)的公立医院医疗设备内部控制有效性评价模型,提高医院医疗设备内部控制管理水平。方法:通过文献资料研究和分析基于美国反虚假财务报告委员会下属发起人委员会(COSO)的内部控制理论体系,结合公立医院医疗设备管理特点,运用网络层次分析法(ANP)和模糊综合评价相结合的F-ANP构建公立医院医疗设备内部控制有效性评价模型,并以首都医科大学附属北京友谊医院医疗设备内部控制管理为例进行实证分析。结果:评价模型的指标体系包括控制环境、风险评估、控制活动、信息沟通和监督机制5个1级指标,17个2级指标及50个3级指标。采用该模型对医院医疗设备内部控制有效性进行评价,其最大隶属值为0.1337,结果为“较有效”,表明医院医疗设备内部控制建设与实施总体比较完善,而在医疗设备报废管理、费用管控及设备信息化建设等方面仍需改进。结论:基于F-ANP的公立医院医疗设备内部控制有效性评价模型能够为公立医院医疗设备内部控制有效性评价提供一定的参考价值,有利于规范医疗设备内部控制,促进医疗设备精细化管理,保障医疗设备资产的安全性。

Objective:To construct an effectiveness evaluation model of internal control of medical equipment in public hospitals based on fuzzy analytic network process(F-ANP),and to improve the level of internal control management of medical equipment in hospitals.Methods:Through literature research and analysis,based on the internal control theory system of The Committee of Sponsoring Organizations of the Treadway Commission(COSO),combined with the characteristics of medical equipment management in public hospitals,the effectiveness evaluation model of internal control of medical equipment in public hospitals was established by F-ANP,which was combining analytic network process(ANP)and fuzzy comprehensive evaluation.An empirical analysis was carried out on the internal control of medical equipment in Beijing Friendship Hospital,Capital Medical University.Results:The index system for model evaluation included 5 first-level indicators of control environment,risk evaluation,control activities,information exchange,and supervision mechanism,17 second-level indicators,and 50 third-level indicators.The model was used to evaluate the effectiveness of internal control of medical equipment in the hospital,its maximum membership value was 0.1337,and the result was"relatively effective",indicating that the construction and implementation of internal control of medical equipment in the hospital were relatively perfect,while the management of scrapping of medical equipment,cost control and equipment informatization construction still need to be improved.Conclusion:The effectiveness evaluation model of internal control of medical equipment of public hospitals based on F-ANP can provide certain reference value for evaluation of the effectiveness of internal control of medical equipment in public hospitals,which is conducive to standardizing internal control of medical equipment,promoting the fine management of medical equipment and ensuring the safety of medical equipment assets.