基于德尔菲法和层次分析法的公立医院医疗设备内部控制评价指标体系构建研究
Research on the construction of evaluation index system of internal control of medical equipment in public hospitals based on Delphi method and analytic hierarchy process
马其波 1邓明卓 2卢珊 3康霓 1司啸辰 1白宇 3李明 1孟祥雨 1陈建军1
作者信息
- 1. 首都医科大学附属北京友谊医院医学工程处 北京 100050
- 2. 首都医科大学附属北京友谊医院 北京 100050
- 3. 首都医科大学附属北京友谊医院财务处 北京 100050
- 折叠
摘要
目的:基于反虚假财务报告委员会下属的发起人委员会(COSO)内部控制理论和德尔菲法与层次分析法(AHP),结合公立医院医疗设备内部管理现况,构建医疗设备内部控制评价指标体系,为公立医院医疗设备内部控制评价提供参考.方法:通过文献研究和专家咨询,初步确定医疗设备内部控制评价指标体系.选取北京地区1所医学院校和3家三级甲等医院从事医疗设备使用及管理等相关领域的15名专家,采用德尔菲法进行2轮医疗设备内部控制评价指标体系咨询,对评价指标进行评分和筛选,采用AHP确定指标权重,构建基于COSO的公立医院医疗设备内部控制评价指标体系.结果:构建医疗设备内部控制评价体系中,2轮专家咨询系数均为100%;咨询专家权威程度为0.867;最终形成包括5个一级指标、17个二级指标和50个三级指标的三级公立医院医疗设备内部控制评价指标体系.结论:基于COSO的公立医院医疗设备内部控制评价指标体系专家积极性、权威程度和协调度较高,评价指标体系包含内部控制的单位层面和业务层面,能够弥补传统医疗设备内部评价的局限,健全公立医院医疗设备内部控制制度,优化医疗设备管理体系.
Abstract
Objective:To construct an evaluation index system of internal control medical equipment based on the internal control theory of The Committee of Sponsoring Organizations of the Treadway Commission(COSO)and combined with the current situation of medical equipment internal management in public hospitals,so as to provide reference and suggestions for the evaluation of internal control of medical equipment in public hospitals.Methods:Through literature research and expert consultation,the evaluation index system of internal control of medical equipment was preliminarily determined.Using the Delphi method,15 experts from 1 medical college and 3 tertiary hospitals in Beijing who were engaged in the use and management of medical equipment were selected to conduct two rounds of consultation on the evaluation index system of internal control of medical equipment,and the evaluation indicators were scored and screened.The analytic hierarchy process(AHP)was used to determine the index weights,and the internal control evaluation index system of medical equipment in public hospitals based on COSO was constructed.Results:The coefficient of the two rounds of expert consultation was 100%.The authority degree of consulting experts was 0.867.Finally,the evaluation index system of internal control of medical equipment in tertiary public hospitals was formed,which included 5 first-level indicators,17 second-level indicators and 50 third-level indicators.Conclusion:The evaluation index of internal control of medical equipment in public hospitals based on COSO has high expert enthusiasm,authority and coordination.The evaluation index system includes the unit level and the business level of internal control,with a wide coverage,which makes up for the limitations of traditional internal evaluation of medical equipment,which can make up for the limitations of the internal evaluation of traditional medical equipment,improve the internal control system of medical equipment in public hospitals,and optimize the medical equipment management system.
关键词
公立医院/医疗设备/德尔菲法/层次分析法(AHP)/内部控制/评价体系Key words
Public hospital/Medical equipment/Delphi Method/Analytic hierarchy process(AHP)/Internal control/Evaluation system引用本文复制引用
基金项目
首都医科大学医院管理研究开放性课题支持项目(2021)(2021YGS08)
出版年
2024
国家科技期刊平台
NSTL
万方数据