药品采购比价审计初探  

Probe into Emulative Price Audit of Medicine Purchase

作　　者：孙伯彭 鲁凤琴[1] 

机构地区：[1]徐州铁路分局审计分处,江苏徐州221003

出　　处：《审计与经济研究》2002年第3期16-18,共3页Journal of Audit & Economics

摘　　要：开展药品比价审计首先从分析内部控制入手。在比价审计过程中找出管理漏洞。制定整改措施,提高管理水平,如引入政府采购机制;建立采购成本控制体系和药品价格管理体系;加强药检工作;加强职业道德教育等。Launching emulative price audit of medicine should be started from analyzing internal control. Control Leaks should be found out in the audit course. Reform measures should be formulated, Control level should be improved, such as introducing government purchase mechanism, establishing control system of purchase cost and managing system of medicine price; strengthening professional moral education.

关 键 词：医院 药品采购 比价审计 内部控制 审计程序 

分 类 号：F239.66[经济管理—会计学]