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A Research On Public Hospital Drug Procurement Procedures In China Based On Internal Control Theory

Posted on:2017-03-15Degree:MasterType:Thesis
Country:ChinaCandidate:Q ZuoFull Text:PDF
GTID:2404330569975478Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of our social economy,health undertakings have made considerable development.However,public hospital drug procurement procedures still exist many problems."The difficulty and high cost of treatment" issue has not been thoroughly solved.And the root of the problem lies in how to improve public hospital drug procurement procedures,so that people can enjoy safety and cheap drugs.In China,public hospital drug procurement is a very important terminal part in the whole process of the internal control.We hope that,the social phenomenon of public hospital drug prices artificially high can be used as a breakthrough point to discuss the problems and reasons of public hospital drug procurement procedures internal control,so that we can seek some possible solutions and help the improvement of people's life and health level,this is the purpose of this paper.Firstly,beginning from increasingly strident "medicine for the medical" and "drug prices artificially high",this paper analyze the present situation of public hospital drug procurement procedures,from the perspective of internal control and found the universal problems among it.Then,through a detailed case analysis of A hospital,the author further insight into the internal control problems of hospital procurement procedures.Afterwards,by drawing from drug purchasing of medical institutions internal control practices and experience in developed countries or regions at home and abroad,this paper analyzes the deep reasons behind these problems.In the end,according to the problems and reasons what are mentioned above,we can suit the remedy to the case.Based on the relevant measures of foreign experiences,we put forward several improvement measures and suggestions for your consideration,so as to achieve the purpose of controlling drug prices artificially high,enhancing the management level of drug purchase,and getting more welfare for people.
Keywords/Search Tags:Public hospital, Drugs purchase, Internal controls
PDF Full Text Request
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