内部审计促进公立医院采购风险防控的路径探析——以A公立医院为例  

An analysis of the ways of internal audit promoting the risk prevention and control of public hospital procurement:a case study of public hospital A

作　　者：肖文娟[1] XIAO Wenjuan(The First Affiliated Hospital of Guangxi Medical University,Nanning 530021,China)

机构地区：[1]广西医科大学第一附属医院,广西南宁530021

出　　处：《现代医院》2023年第1期75-79,共5页Modern Hospitals

摘　　要：采购是公立医院的重要风险环节,不仅事关医院经济运行、廉政建设,还关乎着患者的切身利益,是医院领导关注、社会聚焦的问题。为了适应外部日趋严格的监管要求,减轻患者经济负担,更好地实现公立医院公益性目标,全面推进医院采购业务内部控制建设、防范医院采购风险至关重要。文章以A公立医院为例,阐述了医院内部审计充分发挥监督服务效能,通过完善制度建设、理顺采购流程、规范采购评审、推行采购全流程信息化、合同管理信息化、开展专项审计和整改督查、审计纪检联动监督等,不断完善采购内控、防范采购风险的具体做法和成效,为促进公立医院采购精细化管理提供建议和参考。Procurement is an important risk of public hospitals,not only related to the hospital’s economic operation,clean construction,but also related to the immediate interests of patients.It is concerned by hospital leaders and focused by the society.In order to adapt to the increasingly stringent external regulatory requirements,reduce the economic burden of patients,and better achieve the public welfare objectives of public hospitals,it is urgent to promote the internal control construction of hospital procurement business and prevent the risk of hospital procurement.Taking A public hospital as an example,this paper expounds that the internal audit of a hospital should give full play to the efficiency of supervision service,by perfecting the system construction,rationalizing the procurement process,standardizing the procurement review,promoting the informationization of the whole procurement process and the contract management,carrying out special audits and rectification and supervision,and conducting joint supervision of auditing and Discipline Inspection,to improve the practice and effect of internal control and risk prevention of procurement,and to provide suggestions and references for the fine management of procurement in public hospitals.

关 键 词：公立医院 采购风险 内部审计 内部控制 

分 类 号：R197.32[医药卫生—卫生事业管理] F239.45[医药卫生—公共卫生与预防医学]