基于审计视角的高校附属医院采购循环内控优化研究——以Z医院为例  

Research on the Optimization of Internal Control in the Procurement Cycle of University Affiliated Hospitals from an Audit Perspective———A Case Study on Z Hospital

作　　者：林瑞坚 王秀珊[1] 王昕 LIN Ruijian;WANG Xiushan;WANG Xin(Third Affiliated Hospital of Sun Yat-sen University,Guangzhou 510630,China)

机构地区：[1]中山大学附属第三医院,广州510630

出　　处：《经济研究导刊》2024年第19期108-111,共4页Economic Research Guide

基　　金：广东省卫生经济学会2022年科研项目立项资助重点课题(2022-WJZD-17)。

摘　　要：近年来,受到新医改、公立医院综合改革与社会宏观环境的影响,我国医院尤其是高校附属医院规模有了很大程度的拓展。但是,当前仍有部分医院的采购管理水平还未能跟上医院的发展节奏。基于审计视角,对高校附属医院当前的院内采购循环内部控制现状进行分析,梳理风险点、关键控制环节及探讨存在的不足,并提出优化医院采购循环内部控制的建议,以期进一步提高医院采购精细化管理水平,助力医院高质量发展。In recent years,influenced by the new healthcare reform,comprehensive reform of public hospitals,and the macro social environment,the scale of hospitals in China,especially those affiliated with universities,has greatly expanded.However,there are still some hospitals whose procurement management level has not kept up with the pace of hospital development.Based on an audit perspective,this paper analyzes the current internal control status of the procurement cycle in university affiliated hospitals,identifies risk points,key control links,and explores existing shortcomings.Suggestions are also proposed to optimize the internal control of the hospital's procurement cycle,in order to further improve the level of refined management of hospital procurement and assist in the high-quality development of the hospital.

关 键 词：审计视角 高校附属医院 采购循环 内部控制 

分 类 号：R197.322[医药卫生—卫生事业管理]