摘要
医疗设备是医院固定资产的重要组成部分,其采购业务由于专业性强、更新快、涉及资金量大,而成为各级公立医院管理的难点和重点,也是医院内部控制的关键环节.《公立医院内部控制管理办法》《关于进一步加强公立医院内部控制建设的指导意见》均要求加强公立医院医疗设备的采购管理.该研究以COSO框架为理论基础,梳理和分析医疗设备采购环节的风险点,提出从健全组织架构、识别与控制采购全流程风险、推进信息共享、构建协同联动机制 4 个方面加强医疗设备采购的内部控制,从而有效降低管理风险、助力医院高质量发展.
Abstract
With medical equipment as an important component of hospital fixed assets,its procurement business,due to its strong professionalism,fast updates,is a difficult and key point in the management of public hospitals at all levels,as well as a key link in internal control of hospitals.The"Measures for the Management of Internal Control in Public Hospitals"and the"Guiding Opinions on Further Strengthening the Construction of Internal Control in Public Hospitals"also require the strengthening of the procurement management of medical equipment in public hospitals.With the COSO framework as the theoretical basis,and the sorting and analysis of the risk points in various stages of medical equipment procurement,it was proposed to strengthen the internal control of medical equipment procurement from four aspects:improving organizational structure,identifying and controlling risks throughout the procurement process,promoting information sharing,and building collaborative linkage mechanisms,which can effectively reduce management risks and assist the high-quality development of hospitals.
基金项目
云南省卫生经济学会重点研究课题(CBJG-2022-05)
NETL
NSTL
万方数据