Research On Internal Control Of X Hospital’s Drug Procurement Based On Risk Management

With the development of health and medical profession in our country, themedical risk has been arising in the recent years.“Medical risk is everywhere” hasgradually become a consensus in the medical and health professional world. Thedifficult and expensive medical service has been a big issue for the ordinary people.However, one of the major reasons that cause this problem is that there’re somedeficiencies in the internal control system of the hospital’s pharmaceuticalprocurement part. Although some hospital has established a sound internal control,the implementation is under expectation. Besides, a lack of understanding of internalcontrol both for the management and the staff, less attention, low awareness of lawand manipulation on the internal control system all worsen the situation. Theproblems limit the effectiveness of the internal control, thus the system could notfunction well.This article begins with the arising and risk development of internal control inhospitals. Firstly, it elaborates the related theories in risk management and hospital’sinternal control and innovatively puts forward the idea of how microblogging (weibo)affect the hospital’s internal control on risk management role. Secondly, this paperdescribes the overview of Hospital X and the current status of its drug procurementinternal control. Then the original hospital system in the internal control environment,risk assessment procedures, control activities, information and communication and theproblems of internal oversight are analyzed. Thirdly, through arranging the hospitaldrug procurement process, the improvements for internal control concerning the mainproblems are proposed. Also, drug procurement flowchart is given for thedistinguished purchases between centralized bidding and decentralized bidding.Finally, a new internal control system of hospital drug procurement is designed due tothe combination with the original system and the proposed improvements for internalcontrol.