The Study On Internal Control Of Drug Inventory Management

The income from the drug sales is the main source of public hospitals' revenue. With the further development of China's medical reform, the public hospital fells more stress on the drug inventory management because the government promulgated a lot of reform policy of medical, so the income from the drug was declined. Since 2015, the Anhui government pursued that Pooled-Procurement drug public biding and “zero mark up for drug sales”, the revenue of drug sales which proportion of total hospital revenue was 50%-70% has been shocked. Separation between medical and pharmaceutical services is the most important target in medical reform, in order to ensure the public hospital develop better in the new policy environment, based on the low revenue of drug sales, the most chief problem is how to reduce the costs of drug inventoryThe main purpose of this paper is to put forward the optimization measures for the internal control of drug inventory management in the case of hospital in this paper, used three research methods: research method, reading reference method and questionnaire survey method. The main research work is first of all introduced the work and implementation effect of medical reform in our province reform, listed the problems in public hospital drug inventory management under the medical reform. Proved the necessity of improve internal control of drug inventory management in public hospitals. Research methodology and the main content and abroad, focusing on domestic and foreign literature states the authority needed for this study. The next part is the case description, which introduces the basic situation of the A hospital in Anhui province, and the internal control of the company stock structure, focusing on the problems of the company A hospital inventory management internal control specific description. Use A hospital as the research object, focusing on the drug inventory management status and financial situation, from five aspects of internal medicine inventory management research drug management control measures, risk assessment, internal medicine management links, degree of information and the supervision and management of drug stock management in drug procurement, drug stores and drug sales three aspects carries on the investigation, found that five of them are on the drug inventory management efficiency of drug turnover higher, drug management control measures, for the lack of scientific hospital drug inventory management risk assessment ability, personnel training mechanism and lack of supporting the imperfect infrastructure, low level of information and supervision loopholes in the management system. After detailed analysis in the light of these problems, drug inventory management thought, inventory management mode, personnel management, information system and internal supervision system from the perspective of the drug inventory management system of internal control of the proposed optimization improvements. Last in this paper is the summary and outlook section.According to the results of this paper lists the conclusions of this paper and the shortcomings of the research. Described the future research direction is prospected.