基于政府采购法实施条例的公立医院政府采购业务内部控制探讨

Internal Control Research of Government Procurement Business in Public Hospitals Based on Government Procurement Regulations

在国务院审议通过并出台《中华人民共和国政府采购法实施条例(草案)》之际,从内部控制角度,围绕内部控制环境、风险评估和评价、内控监督等要素,探索和分析公立医院政府采购业务存在问题和改进措施,总结亮点与不足为提高公立医院内部控制水平提供启示。

Since the State Council approved and issued the law of The People's Republic of China Government Procurement Regulations(Draft), from the perspective of internal control, regarding internal control environment, risk assessment and evaluation, internal control supervision and other elements, it explored and analyzed the existing problems and improvement measurement for government procurement business in public hospitals, summarized the highlights and deficiencies to provide enlightenment for improving internal control level of public hospitals.