Research On Internal Control Of J Hospital’s Drug Procurement

With the development of medical and health services in China, there are much moreconflicts between patients and hospital. The difficult and expensive medical services aremostly talked by the ordinary people. They worry about the high drug prices. Mosthospitals have some deficiencies in the internal control system of the drug procurementpart. There are no constraint rules for the manufacturer to the individual patient’scirculation, and the losing control of the drug prices will be happened easily. And mostleaders in hospital are the doctors who are focus on the skill level, ignoring managementskill. They are lack of understanding of internal control and legal consciousness, thesituation of manipulation on the internal control system make things worse. So the internalcontrol system in hospital can’t work well.This paper starts with the emerging and development of hospital’s internal control.Firstly, it describes some basic theories of internal control in hospitals. Secondly, itelaborates the current situation of Hospital J and its drug procurement internal control.Then it analyzes the problems in the control environment, risk assessment procedures,control activities, information and communication, internal supervision. Thirdly, itanalyzes the related aspects of drug procurement in hospital, and then proposes someimprovements for internal control concerning key issues. Finally, it designs an internalcontrol regulation for drug procurement in J hospital.This article’s practical values and contributions are: using the related theories inhospital’s internal control and management theories to analyze the problems. Researchingon internal control of drug procurement in J hospital, exploring the construction of drugprocurement internal control system in medical institutions by using the case analysis, fieldinvestigation and literature collection methods. This article has a certain significance tofurther promote the construction of drug procurement internal control in medicalinstitutions.