Study On The Internal Control Of Drug Management In Public Hospitals

In order to return to the public welfare of public hospitals,China has been exploring the path of medical reform.From April 8,2017,all public medical institutions in Beijing will cancel the drug mark up.As an important support of hospital business,it is necessary to establish and improve the internal control of unit drug management to better promote the public welfare reform of public hospitals.The construction of internal control of administrative institutions in China started late.The Ministry of Finance stipulated that the standard for internal control of administrative institutions(Trial)(CK [2012] No.21)should be implemented from 2014.In 2017,the management system for internal control report of administrative institutions(Trial)(CK [2017] No.1)was issued,which started the annual preparation of internal control report of administrative institutions However,many units are still in the initial stage of understanding the construction of internal control.Through practical research and literature reading,the author understands that the internal control of drug management in public hospitals is facing an unfavorable situation.It is urgent to establish and improve the internal control of drug management to improve the level of drug management in public hospitals and ensure the integrity and safety of public hospital assets.In view of the above background,this paper will study the following issues: first,how to identify the major risk points of internal control of drug management.Second,how to optimize the internal control system of drug management in public hospitals.This paper will focus on the first research problem,through literature collection,expert argumentation,questionnaire survey and other methods,combined with the key control points of "internal control standard of administrative institutions" and "internal control report of administrative institutions in 2019",find out the possible major risks of each control link in drug management,and carry out the major risk identification design of internal control in public hospitals Plan.Then using the method system,through field research and case study,the paper analyzes the internal control of drug management in case hospitals,and puts forward the optimization scheme of internal control of drug management which is in line with the norms and actual situation and suitable for such hospitals.In practice,because the construction of internal control in public hospitals is just starting,hospital managers can't fully grasp the weak points of internal control in drug management.In theory,most of the existing researches on the internal control of public hospitals are focused on the whole hospital,while the researches on the internal control of drug control are few,and most of them focus on the drug procurement.Most of the existing researches on drug management are conducted from the perspective of hospital material management,rather than from the perspective of internal control.Therefore,there is a lack of literature research on the risk points of internal control of drug management.In conclusion,it is necessary to study the internal control of drug management in public hospitals.The innovations of this paper are as follows: 1.Based on the perspective of internal control,this paper studies the drug management in public hospitals.2.Combining the requirements of relevant policy documents and the internal control elements of coso,combing the control links,control activities and internal control risk points from the unit and business level,a qualitative method system for risk assessment of internal control of drug management is designed,which can be used to help users locate the internal control weaknesses of hospital drug management.3.Select the pilot hospital of pharmaceutical reform as the case hospital,use the new risk assessment system in combination with the case,locate and analyze the problems existing in the internal control of drug management,and propose the optimization scheme of internal control of drug management suitable for this type of hospital and promote it.