公立医院药品管理审计问题及对策建议——以A医院为例  

A Study of Internal Audit of Drug in Public Hospital:a Case Study of Hospital A

作　　者：钟若曦 ZHONG Ruo-xi(Auditing Department,JiangxiChildren’s Hospital,Nanchang 330000,China)

机构地区：[1]江西省儿童医院审计科,江西南昌330000

出　　处：《宜春学院学报》2025年第1期55-60,共6页Journal of Yichun University

基　　金：江西省2022年度会计科研立项课题项目“数智化内审风控平台在公立医院的建设实践与探索”(项目编号:202223)。

摘　　要：近年来,国家加大公立医院巡查力度,集中整治医药领域腐败问题。药品作为医院业务工作开展的物资支柱,对其进行内部审计,是监督医疗机构药品管理行之有效的方法,对提升公立医院运行效能有着重要作用。对公立医院药品管理审计存在的薄弱环节进行深入分析,查找公立医院药品管理审计存在的不同问题,针对性地提出建立公立医院审计保障体系,提高内部审计信息一体化程度,强化审计队伍专业人才培养等建议,以进一步探索和完善公立医院药品管理审计工作,促进公立医院发展。In recent years,the state has intensified its inspection of public hospitals and focused on rectifying corruption issues in the pharmaceutical sector.As the material pillar for the operation of hospitals,the internal audit of drugs is an effective means of monitoring medical institutions’pharmaceutical management.It plays an important role in enhancing the operational efficiency of public hospitals.This paper conducts a thorough analysis of the weak links in the internal audit of drugs in public hospitals,identifies the different problems in the internal audit of drugs in public hospitals,and puts forward targeted suggestions on enhancing the integration of internal audit information,strengthening the professional training of the audit team,and establishing an audit support system in public hospital,which improve the internal audit of drugs in public hospitals and promote the development of public hospitals.

关 键 词：公立医院 药品 内部审计 

分 类 号：F239.34[经济管理—会计学]