The Case Study On Internal Control Of Drug Procurement In ZX Hospital

China is in the market economy, the status of the internal control construction in hospital management compared with the enterprise is also very important, the internal control system is the indispensable part of the process of hospital’s operation. With the deepening of China’s medical and health system reforming, the internal control will have more and more profound impacts on hospitals,as a form of economic organization management, along with constant progress and development of society.The expense of hospitals is also increasing with the development of medical and health services in China. The spending on drug procurement is the main part of the total management spending in the hospital. If the hospital doesn’t take measures to supervise the process of drug procurement, there will be funds wasting、affecting the quality of medical care and internal corruption. In this context, reasonable and effective internal control is so important to the hospital. Many hospitals have already carried out internal control on the drug procurement by now. But because of unprofessional staffs、nonstandard management and lack of attention on internal control,the positive affect of internal control is restricted.In this paper,the research object is ZX hospital. ZX Hospital is a comprehensive hospital leveled 2nd grade,it provides medical service, scientific research and teaching, disease prevention, health care and many other operating projects to a number of community residents. This paper is based on internal control. The first part is the case description,which introduces the basic situation of the ZX Hospital, and the status of the drug procurement, focusing on the problems of the hospital drug procurement internal control specific description. The second part is the case analysis. In this part, the problem of the drug procurement internal control in ZX Hospital is analysis on a theoretical basis, focusing on analyzing the cause of the problem. Part four contains measures and recommendations.There are practical and concrete measures to improve the internal control of drug procurement.