Research on the Optimization of Internal Control in the Procurement Cycle of University Affiliated Hospitals from an Audit Perspective——A Case Study on Z Hospital
In recent years,influenced by the new healthcare reform,comprehensive reform of public hospitals,and the macro social environment,the scale of hospitals in China,especially those affiliated with universities,has greatly expanded.However,there are still some hospitals whose procurement management level has not kept up with the pace of hospital development.Based on an audit perspective,this paper analyzes the current internal control status of the procurement cycle in university affiliated hospitals,identifies risk points,key control links,and explores existing shortcomings.Suggestions are also proposed to optimize the internal control of the hospital's procurement cycle,in order to further improve the level of refined management of hospital procurement and assist in the high-quality development of the hospital.
Audit perspectiveAffiliated hospitals of universitiesProcurement cycleInternal controls
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