Design and operation of internal control hospital medicine purchases

    Bo Zhang,Shuangyin Yan,Sheng Cang

    Abstract

    Sound internal control system is an important symbol of modern hospital management.Now the first thing we must to do is to control the drug purchase,which in order to hold down the high price and the non-rational use of drugs.It is necessary for us to establish a rational procurement system and standardize purchasing behavior,that is,we must establish an internal control system and have a good application.

    Key words

    pharmaceutical procurement;internal control;pharmacy administration;hospital management

    the 406th Hospital of PLA,Dalian 116041,China

    Correspondence to:Bo Zhang,zbcs98@chinaacc.com

    摘要： 良好的内部控制制度是现代医院管理的重要标志。当前，要治理药价虚高、不合理用药等问题，首先应当从药品采购这一源头着手。医院要做好药品采购工作，必须建立合理的采购制度和规范的采购行为，即建立医院药品采购内部控制制度，并有效实施。

    关键词： 药品采购；内部控制；药事管理；医院管理

    内部控制是美国反虚假财务报告委员会的发起组织组成的委员会(COSO)1992年提出 ...... 濠碘€冲€归悘澶愬箖閵娿儲韬ù锝堟硶閺併倝骞嶇€ｎ偅绨氱紒娑橆槹缁侊妇鎲撮崼鐔割槯闁哄啰濮电涵鍫曞蓟閵壯勭畽闁瑰瓨鐗旂粭鍛姜閽樺寮块柡鍌氭祫缁辨繈宕ｉ婵嗗幋闁哄嫷鍨甸～锕傚箹濠婂懎鍋嶇€殿喗娲橀幖鍛婂緞鏉堚晜鍩傞柍銉︾矎濞村棝鎯嶆担娴嬪亾濠垫挾绀夐悹鍥棑閸嬶綁宕欑拠鑼綄妤犵偞娲樺〒鑸电▔鐎ｎ偅鐓欓柣銊ュ閳ь剚绮庨弫鎼佹嚇閹寸姴顣奸柍銉︾箖閸ㄣ劑鍨惧⿰鍐ㄦ枾缂傚啯鍨块妴澶愬灳濠靛⿴鍟忛梻鍌ゅ枔閳ь剨鎷�


闂傚嫭鍔掔花顒勫嫉瀹ュ懎顫ら柛锝冨妼鐢洭宕濆☉宕囩缂傚啯鍨归悵顖炴焾閵娿儱鐎诲ǎ鍥ｅ墲娴煎懘宕ｉ鍐繑闁绘牕宕缓鐐濮橆剚鍠呴柟瀛樼墬濠€浣圭▔閳ь剛鈧姘ㄨⅶ闁告帒妫涘▓鎴濃枖閵娿儱鏂€濞村吋鑹鹃幉鍐裁规担绛嬫綌闁靛棴鎷�
婵繐鎷�濞ｅ洠鍓濇导锟�闂傚洠鍋撻悷鏇嫹 2 缂佸鍨伴崹搴ㄦ晬閸繂甯抽悹鎰潐閺佺偤宕樺畝鈧▍銉ㄣ亹閺囩偞鍊�婵絽绻愰妵澶愬矗椤栨瑤绨板Λ鏉挎瑜帮拷10濞戞搩浜炶ⅶ闁告帪鎷�闁挎稑顦埀顒婃嫹
    濞ｅ洠鍓濇导鍛閸涱剛杩旈柛娆忓€介埀顒€鍠涚槐婵囩▔瀹ュ棛鈧垶骞嬮幇顏呭床濞达絾娲戠粻锝咁嚈妤︽鍞撮柕鍡曠劍鐢綊鎳￠幇顓炵仐闁圭ǹ娲ょ槐鈺呭Υ閸屾稒鐎紒鏃傚Х婢ф寮堕崘銊ф剑濞存粌楠哥敮顐︽媼濡炲墽绋婇柡澶婂暕濮瑰鏁嶅畝鍐仧闁诡喓鍔忛缁樼▔閻戞﹩鍔冮柡鍌氭矗缁楀鈧绮忛～锕傚绩鐠鸿櫣绉垮〒姘☉閵囧洨鈧娉涢崢銈囨嫻瑜版帗顫夐悹鍥︾串缁辨繄鎷犻悜钘変粡濞寸姾鍩栭崹銊╂偨娴ｅ啰妯堥梺顐ｆ皑閻擄繝骞嬮幋婊勭拨闁挎稑鏈崹婊勭椤掍焦鏆柛鎺嶅嵆閳ь剚姘ㄩ悡锟犲触鎼搭垳绀夊ù鍏兼皑閻濇盯宕￠崘鑼闁诡喓鍔庡▓鎴炴媴濠婂啯鎯傚ù鐘插濠€鎵磾閹寸姷褰查柛鎺斿█濞呭酣濡撮敓锟�

鐎甸偊鍠曟穱濠囧棘閸モ晝褰�  闁稿繗娅曢弫鐐烘儌閻愵剙顎�  閻犲洤瀚鎴﹀礄閻樻彃缍�  闁瑰吋绮庨崒銊╁即閺夋埈妯�