Study On Optimization Of Internal Control Of Drug Management In Private Hospital

By the end of 2016,China’s private hospitals accounted for nearly 50% of China’s medical institutions,private hospitals for our people’s health,health care and medical institutions have made great contributions to the coverage.Private hospital as a special enterprise,drug revenues accounted for 40% of revenue to 50% hospitals,drug play their entire enterprise role can not be ignored,for for-profit hospitals,the internal control of the process of drug administration is an important part of hospital internal control,.This article through the literature research,summarize the related theories of finishing private hospital drug management of internal control,analysis of the current situation of internal control of S hospital drug management,the design of the questionnaire,the S municipal hospital drug procurement,drug storage,drug storehouse,drug management,accounting treatment of several key aspects of the design of the survey index,questionnaire survey.According to the results of the questionnaire survey and analysis,find out the advantages and problems in the management of the internal control of S municipal hospital.According to the analysis of the survey results,the internal control management level of S municipal hospital drug management is not high,the lack of internal control elements in the management of drugs,there are some defects in the management process.In order to solve the problems of the S municipal hospital drug management of internal control,the design of the second round of questionnaire,optimization,and on the basis of the results of the questionnaire,find out the S municipal hospital drug management internal control optimization.Based on the COSO framework,the research will from the internal control environment,risk assessment,control activities,information and communication,supervision of the five aspects of drug management to optimize internal control,so as to strengthen the management of drugs.From the process of analysis and optimization suggestions for the existing problems of internal control of S municipal hospital,it can be seen that the private hospital in S city hospital as the representative of the business,generally there is a series of internal control problems,including risk assessment and supervision is the lack of the drug administration of the people’s life and property safety related to the.Hospital managers should take S municipal hospital for reference,and compare with the hospital where they are in the same problem,and can control and deal with the problems in hospital management.