基于COSO-ERM框架的公立医院采购业务风险管理探讨  

Exploration of risk management in public hospital procurement based on the COSO-ERM framework

作　　者：芦玥 张莉[1] Lu Yue;Zhang Li(Department of Audit,Beijing Tongren hospital,Capital Medical University,Beijing 100005,China)

机构地区：[1]首都医科大学附属北京同仁医院审计处,北京100005

出　　处：《中华医院管理杂志》2024年第5期327-333,共7页Chinese Journal of Hospital Administration

摘　　要：在公立医院探索高质量发展的进程中,提升采购业务风险管理既是提高医院运营效率和治理效果的内在需要,也是现阶段外部监管的重点。作者结合工作实践和对北京市属公立医院相关人员的深度访谈,分析北京市属公立医院的采购业务风险管理现状,发现存在采购业务风险管理内部环境尚未形成、风险控制活动未能满足风险管理要求、信息沟通机制尚待完善、内部监督不到位等问题。然后基于2017年发布的《企业风险管理:整合战略与绩效》框架(COSO-ERM),分别从治理和文化、战略和目标设定、绩效、审阅和修订,以及信息、沟通和报告5个方面提出优化采购业务风险管理的建议。可通过调整优化采购业务组织架构,形成三道防线的风险防控协同,打造良好的风险管理内部环境;基于风险考量制定采购战略规划和采购业务目标,完成对风险偏好的有效传导;梳理确定可能存在的风险因素并形成风险清单,采用定性和定量方法评估风险影响程度,科学选择合适的风险应对策略;通过加强多角度监控,动态审视采购风险和绩效,改进采购风险策略;优化信息化管理系统,强化信息沟通与共享,建立有效的报告机制,增强风险管理的效果。In the process of exploring high-quality development of public hospitals,enhancing the risk management of procurement is not only an intrinsic need to improve the operational efficiency and governance effectiveness of hospitals,but also the focus of external supervision at this stage.The authors analyzed the current situation of procurement risk management in Beijing municipal public hospitals by combining work practice and in-depth interviews with relevant personnel in Beijing municipal public hospitals,and found that the internal environment of procurement risk management has not yet been formed,the risk control activities failed to meet the requirements of risk management,the information and communication mechanism has yet to be improved,and the internal supervision was not in place.Then,based on the framework of enterprise risk management:integrating with strategy and performance(COSO-ERM)released in 2017,recommendations for optimizing procurement risk management were proposed in five aspects,namely,governance and culture,strategy and goal setting,performance,review and revision,as well as information,communication and reporting,respectively.By adjusting and optimizing the organizational structure of the procurement,forming the risk prevention and control synergy of the three lines of defense to create internal environment for risk management;formulating the procurement strategic planning and procurement objectives based on risk considerations,and completing the effective transmission of risk appetite;sorting out and identifying possible risk factors and forming a list of risks,using qualitative and quantitative methods to evaluate the degree of risk impact,and scientifically selecting suitable risk response strategies;strengthening multi-perspective monitoring,dynamically examining procurement risks and performance,to improve procurement risk strategies;optimizing the information management system,strengthening information communication and sharing,and establishing an effective reporting mechanism to enhance

关 键 词：医院 公立 企业风险管理框架 采购业务 风险管理 

分 类 号：R197.323[医药卫生—卫生事业管理]