Research on evaluation index system of internal control of medical con-sumables management in public hospitals
Medical consumables("consumables"for short)management is an important part of public hospitals asset management.Internal control evaluation of consumables management is an effective means to improve the quality of consumables management.This paper adopted the literature research method and expert consultation method,combined with the practical experience of internal control evaluation of consumables management,analyzed the common control risks in consumables management from the unit level and the business level respectively,and established the internal control evaluation indicators of hospital consumables management according to the risk points,providing references for public hospitals to carry out internal control evaluation of consumables management.Promote hospitals to establish an internal control system that is compatible with consumables management,and effectively guarantee the preservation and appreciation of state-owned assets.
Public hospitalsMedical consumablesInternal controlEvaluation indicators
万方数据
维普
