L Research On Effectiveness Evaluation And Response Of Internal Control Of Hospital Medical Consumables

Hospitals and health units in China have launched comprehensive medical reform,outlawed the mode of relying on drugs to support doctors,stipulated that medical consumables cannot be charged separately,and cancelled the medical consumables markup.The medical reform increases the risks inside and outside the hospital,and puts forward higher requirements for cost control and security control of medical consumables.L hospital is a grade III,Grade A general hospital with a large scale of medical supplies,and the proportion of expenditure increases year by year.Under the background of new medical reform,is the internal control of medical consumables in L hospital effective? What’s the problem? How to deal with it? This paper aims to solve the problem.Based on combing the internal control evaluation,material internal control based on literature,according to the theory of internal control theory,information management and new public management theory as the theoretical basis,analyzes the new medical reform for the L hospital medical consumable materials,the effect of internal control and then through investigating the L hospital medical consumables internal control basic situation,From the five elements of the COSO internal control respectively analyze the present situation of the internal control of medical consumables second fuzzy evaluation method is used to build the hospital medical consumables comprehensive evaluation model of internal control effectiveness,medical consumables to L hospital internal control effectiveness evaluation,its effectiveness is analyzed on the existing problems and reasons,finally put forward the countermeasures.This study found that: from 2017 to 2019,the proportion of medical consumables expenditure in L hospital continued to increase,especially the non-chargeable consumables increased significantly.L Hospital medical consumables internal control effectiveness comprehensive evaluation score is not high;The main problems are that the risk assessment system is not in place,the internal control activities are extensive and the internal supervision is not effective.In view of the above problems,this paper puts forward targeted improvement measures for the internal control of medical consumables in L hospital.In terms of risk assessment,risk identification,risk analysis and risk response strategies should be carried out based on consumables internal control objectives.In terms of internal control activities,the "two-invoice system" should be strengthened to avoid the phenomenon of inflated price of medical consumables caused by multi-level agents,which will affect the effectiveness of internal control.Medical consumables procurement mode and scientific preparation of procurement plans,optimization of primary and secondary inventory management,improve the dynamic monitoring system of medical consumables;Internal supervision to strengthen internal audit supervision.The conclusion of this study has certain reference significance for L hospital and other medical institutions to evaluate the effectiveness of internal control of medical consumables and improve the internal control of medical consumables,so as to control the cost of medical consumables and hospital risks.