基于COSO的国家基本药物制度内部控制模式研究  

Research on the Internal Control Model of National Essential Medicine System Based on the COSO Theory

作　　者：汤少梁[1] 蒋苏苑[1] 

机构地区：[1]南京中医药大学经贸管理学院,江苏南京210029

出　　处：《中国执业药师》2013年第7期16-19,24,共5页China Licensed Pharmacist

基　　金：2011年度教育部人文社会科学研究项目(11YJA630112);江苏省社会科学基金项目(07SJD630061)

摘　　要：基本药物制度的实施管理与内部控制理论具有一定的互通性。借鉴COSO内部控制理论的精髓,本文确定了基本药物制度的内部控制目标和要素,并在此基础上构建了基本药物制度内部控制模型,提出了完善基本药物制度内部控制的策略。The implementation and management of the national essential medicine system and the internal control theory have certain interoperability. Drawing on the essence of the COSO internal control theory, this essay defined the objectives and the elements of internal control of the national essential medicine system. On this basis the internal control model of the national essential medicine system was established and the strategies were proposed to improve the internal control of the national essential medicine system.

关 键 词：基本药物制度 内部控制要素 内部控制模型 

分 类 号：R95[医药卫生—药学]