公立医院政府采购内部控制评价研究  

Research on the internal control evaluation of government procurement at public hospitals

作　　者：齐蓓[1] 李静[2] 庄太凤[3] 刘晓辉[1] 杜娟[4] Qi Bei;Li Jing;Zhuang Taifeng;Liu Xiaohui;Du Juan(Bidding and Procurement Office of the Second Affiliated Hospital of Zhengzhou University,Zhengzhou 450003,China;Procurement and Supply Department of the First Affiliated Hospital of Zhengzhou University,Zhengzhou 450052,China;Department of Pediatrics,Beijing Maternity Hospital,Capital Medical University,Beijing 100026,China;Audit Department of the Second Affiliated Hospital of Zhengzhou University,Zhengzhou 450003,China)

机构地区：[1]郑州大学第二附属医院招标采购办公室,450003 [2]郑州大学第一附属医院采购供应处,450052 [3]首都医科大学附属北京妇产医院儿科,100026 [4]郑州大学第二附属医院审计科,450003

出　　处：《中华医院管理杂志》2021年第7期609-613,共5页Chinese Journal of Hospital Administration

基　　金：河南省软科学研究计划项目(202400410292);河南省卫健委医学科技攻关软科学项目(RKX202002024)。

摘　　要：目的对公立医院政府采购内部控制有效性进行评价研究。方法采用文献研究法和德尔菲法构建公立医院政府采购内部控制评价指标体系,通过层次分析法确定指标体系的权重。运用该指标体系对Z医院进行政府采购内部控制评价。结果构建的公立医院政府采购内部控制评价指标体系包含政府采购内部控制单位层面和政府采购内部控制业务层面2个一级指标以及11个二级指标和27个三级指标,涵盖了政府采购内部控制全流程各环节。运用该指标体系评价Z医院的政府采购内部控制,得分为81.37分,属于控制比较有效等级。结论本研究构建的公立医院政府采购内部控制评价指标体系可量化评价公立医院政府采购内部控制各环节的有效性,能够满足事业单位政府采购内部控制基础性评价要求。Objective To evaluate the effectiveness of internal control of government procurement at public hospitals.Methods Literature review and Delphi method were used to construct the internal control evaluation index system of government procurement at public hospitals,and the weight of the index system was determined by analytic hierarchy process.The index system was used to evaluate the internal control of government procurement in Hospital Z.Results The evaluation index system of government procurement internal control of public hospitals covers all aspects of the whole process of government procurement,including 2 level-1 indexes of government procurement internal control unit level and government procurement internal control business level,11 level-2 indexes and 27 level-3 indexes.The internal control of government procurement of Hospital Z was evaluated with an evaluation score of 81.37 points,an evaluation result relatively effective.Conclusions The evaluation index system of government procurement internal control of public hospitals constructed in this study could quantitatively evaluate the effectiveness of each sector of government procurement internal control of public hospitals.It could meet the basic evaluation requirements of internal control of government procurement at public hospitals.

关 键 词：医院 公立 政府采购 内部控制 评价指标 

分 类 号：R197.32[医药卫生—卫生事业管理]