基于询价机制的采购预算内控探索  

Exploration of internal control in procurement budget based on inquiry mechanism

作　　者：王云萍 邱玥 姜未 孙珺 翟浩凯 邝炎辉 谢筱柔 戴斌 WANG Yunping;QIU Yue;JIANG Wei;SUN Jun;ZHAI Haokai;KUANG Yanhui;XIE Xiaorou;DAI Bin(Shenzhen People’s Hospital,Shenzhen 518020,China)

机构地区：[1]深圳市人民医院,广东深圳518020

出　　处：《现代医院》2024年第11期1726-1728,1733,共4页Modern Hospitals

基　　金：国家卫健委医院管理研究所医疗质量(循证)管理研究项目(YLZLXZ23G124);2024年度广东省卫生经济学会立项课题(2024-WJMZ-28);深圳市卫生经济学会科研基金(202418)。

摘　　要：预算管理对公立医院采购业务内控管理至关重要。通过分析深圳市某三甲医院当前预算编制不科学、市场调研不充分、采购内控不足等问题,以预算询价机制为基础,围绕深圳市某医院预算价格审核机制的试行情况,探索公立医院采购业务内控管理的方法,提出建立“谁申请,谁负责,谁调研”机制、部门制衡机制、持续反馈机制及前置预算询价机制等方法,以改善采购成本管控,提高医院运营效率和经济效益。Effective budget management is crucial for the internal control of procurements in public hospitals.This paper investigates challenges such as unscientific budget preparation,insufficient market analysis,and inadequate procurement internal control in a tertiary hospital in Shenzhen.In addition,based on a budget inquiry mechanism,the study explores strategies to enhance internal control management within procurements in public hospitals,focusing on the pilot implementation of budget price review mechanisms in the hospital.The paper proposes such rules as“whoever applies is responsible and conducts research,”departmental checks and balances,continuous feedback,and pre-budget inquiry.These measures are used to improve procurement cost control,enhance hospital operational efficiency,and increase economic benefits.

关 键 词：采购管理 询价机制 内控管理 

分 类 号：R197.32[医药卫生—卫生事业管理]