公立医院采购业务内部控制风险管理研究  

Research on risk management of internal control in the procurement business of public hospitals

作　　者：钟嘉慧 李舒慧 杨文怡 谭婉君[1] ZHONG Jiahui;LI Shuhui;YANG Wenyi;TAN Wanjun(The Sixth Affiliated Hospital of Sun Yat-sen University,Guangzhou 510655,China)

机构地区：[1]中山大学附属第六医院,广东广州510655

出　　处：《现代医院》2025年第1期108-110,共3页Modern Hospitals

摘　　要：本文从公立医院采购风险的类型分析入手,探究医院内部控制的薄弱环节,识别风险管理中存在的问题,提出改进建议,促进医院采购规范化和精细化管理。This paper starts with an analysis of the types of risks in the procurement of public hospitals,explores the weak links in internal control,identifies problems in risk management,and proposes improvement suggestions to promote standardized and refined management of hospital procurement.

关 键 词：公立医院 内部审计 采购风险 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]