| 刘平,张秀娜.公立医院医用耗材管理内部控制评价指标体系研究[J].中国医药导报,2024,21(4):161-164 |
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| 公立医院医用耗材管理内部控制评价指标体系研究 |
| Research on evaluation index system of internal control of medical consumables management in public hospitals |
| 收稿日期： 修订日期：2023-08-29 |
| DOI：10.20047/j.issn1673-7210.2024.04.37 |
| 关键词: 公立医院 医用耗材 内部控制 评价指标 |
| Key Words: |
| 基金项目:国家卫生健康委员会立项课题（2022年） |
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| 摘要:医用耗材（以下简称“耗材”）管理是公立医院资产管理的重要组成部分，耗材管理内部控制评价是提升耗材管理质量的有效手段。本文采用了文献研究法和专家咨询法，结合耗材管理内部控制评价实务经验，分别从单位层面和业务层面分析耗材管理中常见的控制风险，并根据风险点建立医院耗材管理内部控制评价指标，为公立医院开展耗材管理内部控制评价提供参考，促进医院建立与耗材管理相契合的内控体制体系，切实保障国有资产的保值、增值。 |
| Abstract: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. |
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