Study On The Internal Control Of Medical Equipment In Guangdong A Hospital

For the past few years,with the continuous improvement of the medical system,the medical industry in China has a greater degree of marketization than ever before,the intensifying competition between hospitals requires them to make relevant policy change and improve their management level in order to strengthen the competitiveness and gain a firm foothold in the fierce competition in the industry.For A Hospital in Guangdong Province,medical equipments account for a large proportion of the total assets with high value and large quantity.Along with the hospital’s growing,it will continue to purchase various medical equipments,which makes more strict requirements for medical equipment management especially the internal control mechanism emerge.Therefore,how to regulate the internal control mechanism of hospital medical equipments and improve the efficiency of the management of medical equipments has become an important part of the internal management of A Hospital in Guangdong Province.According to the facts of the hospital,every department should cooperate together by trial and error to formulate a set of internal control mechanism of hospital medical equipments management,explore vulnerabilities in the aspects of medical equipments internal control and the corresponding solutions in order to optimize medical equipments internal control process and develop thorough measures to implement.The thesis studied on the medical equipments internal control mechanism and its operation of A Hospital in Guangdong Province by the method of integrating theory and practice.Combined with relevant theories,the study on medical equipments internal control process of A Hospital in Guangdong province was elaborately made after field trip,communicating with the heads of Medical Equipments Management Division and Bidding & Tendering Office.According to the COSO internal control framework,it analyzed the defects of the medical equipments internal control mechanism of A Hospital from five aspects including internal control environment,risk management mechanism,the effectiveness of control activities,smooth communication of internal control and internal control monitoring mechanism,and made relevant recommendations.Four internal control processes such as investment in medical equipments project,bidding,maintenance and disposition were optimized,and the optimization flow chart was produced as well.Thethesis could help to solve the problems existing in the medical equipments internal control process of A Hospital in Guangdong Province,likewise provide some references to other hospitals.