Research On Internal Control Of Drug Inventory Management In G Hospital

Since the new medical reform,a series of policies have encouraged social capital to enter the field of medical and health services.In the medical service industry,we will guide,encourage and support social capital to enter the medical service system,and form a pattern of cooperation and orderly competition among medical and health institutions of different ownership.In China’s medical and health institutions,private hospitals are an important part.With the expansion of the scale of private hospitals,private hospitals under the management of companies have gradually formed,making great contributions to the development of medical cause.With the deepening of medical reform,private hospitals have achieved an unprecedented golden period of development.However,due to the limitations of medical service capacity,social recognition,overall hospital scale,talent team construction,scientific management level and other factors,the following problems generally exist in internal control construction: The internal control process of inventory management is not standardized,there is no complete and programmed operation process,and the risk of current assets is high;The construction of internal control system is not sound,the ability to control the environment is weak,and the leaders and employees lack understanding of internal control;The risk assessment mechanism is not perfect,there is no complete risk assessment system;Information construction lag,information system is not perfect;and Communication channel is not smooth,horizontal and vertical information communication problems;Audit department supervision is weak and so on.Therefore,it is necessary to make a comprehensive diagnosis of the internal control of private hospitals in China,find out the key problems existing in the internal control,and improve,upgrade and improve the key problems according to the targeted,so as to promote the efficient and healthy development of private hospitals.First of all,in the context of medical reform and the construction of medical union,it is proposed that private hospitals should strengthen internal control and management,especially the internal control of drug inventory.First,to ensure the service concept of people first and health first,to ensure the safety of drug use;Second,reduce the cost of hospital drug inventory,reduce the occupation of working capital,improve the speed of drug inventory turnover,optimize the proportion of working capital,improve the hospital economic benefits;This paper expounds the "five elements theory" of internal control and related theories of hospital internal control,and determines the research scope and theoretical basis of this paper.Then,taking G Hospital as an example,the status of drug inventory management in G Hospital was elaborated from five aspects,including internal environment,risk assessment,control activities,information and communication,and internal supervision.From the current situation,the existing problems are found to be poor internal environment of drug inventory,focusing on benefit rather than management,high risk of evaluation and large loss,control measures become formalistic,low level of informatization,poor communication,internal containment and internal supervision,The reasons behind the problems are analyzed one by one: management’s weak awareness of internal control without risk awareness,lack of effective risk assessment mechanism,imperfect monitoring system and low implementation efficiency,insufficient attention to informatization and low investment,unbalanced performance incentive mechanism and loose internal supervision;Finally,aiming at G exposed by the hospital drugs inventory management loopholes in internal control,targeted put forward Suggestions for improvement,including optimization of drug inventory internal control environment,the construction of drug risk management evaluation system,strengthening the management of drug inventory control activities,optimization of information technology and communication system,perfect the internal supervision and performance evaluation scheme.This paper uses literature research method,system analysis method and case study method,through a detailed analysis of the entire process of drug management in G Hospital,and its procurement process,inspection and storage,receipt and delivery,and inventory management are all carried out.It conducted in-depth investigation and understanding,studied the problems existing in each link,and put forward operability improvement suggestions in a targeted manner.It is hoped that it can provide some reference for the construction and implementation of the internal control of drug inventory management in private hospitals,and make a modest contribution to the effective management and sound development of private hospitals.It is also hoped that through the case study of this private hospital,it can provide some references for the system construction and process optimization of the internal control of drug inventory management in similar medical institutions,and further promote the comprehensive construction of internal control of drug management in medical and health institutions,reduce inventory-related costs,reduce Unnecessary waste caused by overstocked inventories,ensuring patient medication safety,reducing doctor-patient disputes caused by poor drug management and use,further alleviating doctor-patient conflicts,and providing a new perspective for the adverse social phenomenon of "relying on medicines to support doctors".