信息化在医用耗材效益审计中的应用效果分析  

Application and Effect Analysis of Information System in Medical Consumables Audit

作　　者：黄坚[1] 胡志新 谢建雄[1] 林锦波[1] 陈伟全[1] 黄小红[1] 刘伟[1] 黄嘉玲[1] 王雅超 HUANG Jian;HU Zhi-xin;XIE Jian-xiong(Longgang Central Hospital,Shenzhen,Guangdong,518116,China)

机构地区：[1]深圳市龙岗中心医院,广东深圳518116 [2]上海京颐科技股份有限公司,上海200030

出　　处：《中国医院管理》2018年第9期62-63,共2页Chinese Hospital Management

基　　金：深圳市龙岗区科技局资助项目(201606061638369)

摘　　要：随着医改的深入推进,医院业务范围和业务量快速增长,信息化的管理渗透到医院的各个环节,如何应对信息化环境对审计工作的挑战,如何利用信息化平台推进内部审计,成为内部审计工作的重要内容。以医用耗材效益审计为例,体现信息化审计技术对推进效益审计、发挥内部审计增值的作用。With the gradual deepening of medical reform,the expansion of business scope and the growth of business volume,informatized management is applied to all chains in the hospital. How to deal with the challenges of the information environment for the audit work,and how to use the information technology to promote internal audit has become an important part of internal audit. The paper takes the benefit audit for medical consumables as an example,to illustrate how the internal audit department uses informatized audit technology to promote benefit audit and to help internal audit play greater role in increasing value.

关 键 词：信息化 效益审计 医用耗材 成本控制 

分 类 号：R197.322[医药卫生—卫生事业管理]