Research On Internal Control Of A Pubulic Hospital's Drug Procurement

In spite of the great improvement of hospital scale and medical level in recent years,medical reformation has been always taken as the top priority for the national reform and development in China.In January 2019,the State Council programmed the pilot work for the centralized state procurement and use of drugs,so as to reduce the medical burden on patients by improving the pricing mechanism of drugs.For A public hospital,it's a way of sustainable development to strengthen the management and supervision of drug procurement,standardize the relevant steps of drug procurement,and improve the internal control mechanism of drug procurement under the guidance of the general direction of national medical and health reform.With the internal control of drug procurement in A public hospital as the object,this paper mainly:(1)summarized and elaborated the domestic and foreign theories related to internal control and hospital procurement management.(2)introduced the operation process and rules and regulations of drug procurement in A public hospital,and based on survey results,analyzed its existing problems in the four steps of procurement planning,procurement implementation process,drug acceptance check and the payment for drugs.(3)constructed a new centralized bidding procedure for drug procurement according to the actual management conditions,so as to solve the present problems revealed in the internal control of drug procurement in A public hospital;thoroughly analyzed the risky points in the procedure and proposed suggested preventive measures.In addition,improvement approaches are presented for improving internal environment,perfecting internal control actions,strengthening information and communication construction and consolidating internal supervision.Through the studies mentioned above,this paper reached the following conclusions:(1)the insufficiency of the internal control system of drug procurement in A public hospital resulted from the weakness of internal control environment,the lack of risk assessment procedures,irregular control actions,obstructed information communication and insufficient internal control supervision.(2)With the study on internal control theories and Internal Control Norms of Administrative Institutions(trial),it is suggested that,for A public hospital,internal environment should be firstly improved;The second step is to perfect the risk assessment procedures of A hospital and reflect on and figure out the risk control points of drug procurement put forward preventive measures,as well as improve the internal control actions;Thirdly,the the efficiency of drug procurement should be improved by strengthening the information and communication construction;Finally,the execution of internal control of drug procurement should be strongly guaranteed by consolidating the internal supervision in A public hospital.