Analysis Of Internal Control Of Chinese Medicine Procurement In N Hospital

As an important part of the management of enterprises and institutions,internal control plays an increasingly prominent role in preventing enterprise risks,promoting enterprise management and improving the quality of accounting information.At present,the particularity of hospital medical service and traditional Chinese medicine makes the internal control position more and more prominent.As a member of the pharmaceutical industry,N Hospital has a congenital mission of saving lives and injuries,and the prescribed drugs will directly affect the health and safety of patients.Therefore,we must guarantee the internal quality of hospital traditional Chinese medicine from the source,so the internal control of procurement of traditional Chinese medicine naturally becomes an important part of hospital quality management.However,the control of some hospital departments in China is still in its infancy and exploratory stage.Because of the professional characteristics of traditional Chinese medicine,as an exploratory work,there are still some problems and shortcomings in the internal control of traditional Chinese medicine procurement.Through the research,the internal control of traditional Chinese medicine procurement can be standardized and perfected.The internal control of traditional Chinese medicine procurement can refer to the existing successful experience and promote its advantages and avoid its disadvantages.Short,better enhance the efficiency and effectiveness of internal control.Based on the research thought of "discovering problems,analyzing problems and solving problems",taking the internal control of Chinese medicine procurement in N hospital as an example,this paper,on the basis of sorting out and summarizing the relevant research literature on internal control of Chinese medicine procurement,analyses and expounds the basic theory of internal control of Chinese medicine procurement from the theoretical level,such as the concept and objectives,connotation and principles,characteristics and functions,and introduces Chinese medicine in N hospital.Based on the current situation and implementation of internal control of procurement,the successful experience of internal control of procurement of traditional Chinese medicine in Guangdong Provincial Hospital of Traditional Chinese Medicine and the problems and causes of internal control of procurement of traditional Chinese medicine in N Hospital,suggestions for improving internal control of procurement of traditional Chinese medicine in N Hospital were put forward.Firstly,the internal control theory,risk management theory and internal controlguidelines are analyzed and elaborated from a theoretical point of view,and the meaning and characteristics of traditional Chinese medicine,the key points and particularity of the procurement business process of traditional Chinese medicine are introduced.Secondly,taking the internal control of Chinese medicine procurement in N hospital as a case study,this paper introduces the basic situation of N hospital,the risk points of Chinese medicine procurement in N hospital,the control points and control procedures of Chinese medicine procurement in N hospital.Furthermore,the problems of internal control of Chinese medicine procurement in N hospital were discussed:Unreasonable authorization for approval of purchasing applications;Unsubstantiated selection of purchasing methods based on scale and amount;Arbitrary determination of supplier process;Incomplete signing of purchasing contracts;Lax checking and acceptance of Chinese medicine procurement in N hospital;Incomplete examination of invoice certification and payment.Then,on this basis,the reasons for the problems existing in the internal control of Chinese medicine procurement in N Hospital are analyzed.The main aspects are as follows: The procurement department lacks the awareness of internal control and the staff is insufficient;There is no standard plan form and temporary purchase application form in the requisition link;The procurement right,approval right and management right in the procurement link are not reasonably separated;The acceptance department.Insufficient independence and professionalism;Internal audit does not have professional knowledge of drug testing.Thirdly,by comparing the internal control of Chinese medicine procurement in Guangdong Traditional Chinese Medicine Hospital,the successful experience of internal control of Chinese medicine procurement in Guangdong Traditional Chinese Medicine Hospital is analyzed and summarized,including the following five aspects: Management attaches importance to the construction of control environment and supervision;Separation of examination and approval power,management power and procurement power;Selection of appropriate procurement methods according to the procurement target;Conclusion of contracts.At the same time,the origin,picking season and storage time of traditional Chinese medicine should be clearly marked;The origin,picking season and storage time should be traced back to the acceptance of traditional Chinese medicine.Finally,after finding out the problems and causes of the internal control of Chinese medicine procurement in N Hospital,the author compares the successful experience of the internal control of Chinese medicine procurement in Guangdong Hospital of Traditional Chinese Medicine and comes up with some suggestions toimprove the internal control of Chinese medicine procurement in N Hospital.The main improvement measures after analysis are: Strengthening the awareness of internal control,mainly including: strengthening the management's attention to internal control and establishing quality control culture;Improving the purchase procedure of traditional Chinese medicine,mainly including: improving the procurement budget system,formulating standard purchase plan and temporary purchase application form,separating incompatible positions,strengthening the control of authorization approval.Strengthen the internal control measures to determine suppliers and conclude contracts,mainly including: improve the bidding system of suppliers,inspect the origin of Chinese medicines when necessary,improve the content and procedures of procurement contracts of Chinese medicines,clearly mark the origin of Chinese medicines,picking season and storage time;Improve the effectiveness of acceptance of Chinese medicines,mainly including strengthening the independence of acceptance departments and strengthening the acceptance of Chinese medicines.This paper is divided into six parts.The first part is the introduction,which introduces the research background,significance,ideas and content,and puts forward the basic framework of this paper on the basis of studying domestic and foreign literature and information.The second part is the theoretical overview of internal control of hospital procurement of traditional Chinese medicine.The third part is the case introduction of internal control of Chinese medicine procurement in N Hospital.This paper mainly introduces the specific situation of internal control of Chinese medicine procurement in N Hospital,analyses the existing problems of internal control of Chinese medicine procurement in N Hospital,and analyses the reasons for these problems.The fourth part is the reference of successful experience.It introduces the procurement process and internal control experience of traditional Chinese medicine in Guangdong Hospital of Traditional Chinese Medicine,and compares and analyses the control points of traditional Chinese medicine procurement that can be improved and perfected in N Hospital.The fifth part is the countermeasure design to improve the internal control of Chinese medicine procurement in N Hospital.This paper introduces the design principles of countermeasures to improve the internal control of Chinese medicine procurement in N Hospital.The sixth part is a summary of this paper.