The Construction And Application For Effectiveness Evaluation Index System Of Internal Control In Material Purchase Of Public Hospitals

ObjectiveThe purpose of this research is to build a scientific,effective and comprehensive evaluation index system for the effectiveness of internal control of public hospitals’materials and supplies based on the reference to the procurement process of public hospitals and the "Regulations for Internal Control of Administrative Institutions(Trial)".It conducts reliability and validity test and empirical analysis to explore the existing problems in the current state of public hospital bidding and procurement.And it proposes improvement measures and reference suggestions to improve the efficiency of public hospital material procurement in order to prevent internal economic operation risks and improve internal management.Methods1 Documentary analysis methodThrough the literature review of domestic and foreign literature databases,the preliminary entry pool of the effectiveness evaluation index system of procurement internal control in public hospitals was summarized and screened out,combined with the procurement process and expert opinions.2 Delphi method28 procurement related personnel from 3 Grade A hospitals in Guangdong Province were selected to form a consulting expert database.And the consulting forms were issued and recovered through E-mail or face to face interview.After three rounds of expert consultation and selection,the final index system was obtained.3 Questionnaire surveyFrom September to November,2020,a self-designed questionnaire entitled"Effectiveness Evaluation of Internal Control of Material Procurement in Public Hospitals" was distributed to 225 procures-related medical personnel in a hospital for field investigation.4 Statistical analysisExcel was used to establish a database,and the checked data were imported into SPSS20.0 for statistical analysis.Statistical methods include descriptive statistical analysis,reliability and validity analysis,and exploratory factor analysis.The significance level α=0.05.Results1 The evaluation index system for the effectiveness of the internal control of material purchasing in public hospitalsThe enthusiasm of experts in the three rounds of consultation was all higher than 0.8,and the expert authority coefficients were 0.76,0.87 and 0.86 respectively.The final index system includes 5 dimensions and 39 secondary indexes.2 Reliability and validity analysis of the index systemThe Cronbach’s a coefficient of all items in the index system is 0.86>0.7,which shows good reliability.The KMO statistic is 0.820,and the approximate chi-square of Bartlett’s spherical test is 6707.041(P<0.001),which is suitable for factor analysis.3 Exploratory factor analysis of the index systemThe results showed that the exploratory factor analysis results extracted a total of 5 common factors,with a cumulative contribution rate of 56.525%.Thirty-four variables were consistent with the study hypothesis,and five items were different from the study hypothesis.After multiple factor analysis,it was decided to keep the original scale structure.4 Investigation on the effectiveness of internal control of material procurement in public hospitals225 electronic questionnaires were collected on site.The results showed that the comprehensive evaluation score of the effectiveness of the procurement internal control was 7.43>0.7,indicating that the internal control effect was good.ConclusionsThis study is based on the situation that public hospitals in China lack of evaluation tools for the implementation of internal control of material procurement.Delphi expert consultation method is used to build a set of evaluation index system for the effectiveness of internal control of material procurement in public hospitals.The positive coefficient,authoritative coefficient and consensus coefficient of the selected experts are good,which shows that the index system is scientific and reliable.At the same time,the reliability and validity analysis and empirical analysis results show that the index system has good reliability and validity.Therefore,the preliminary results obtained in this study can provide reference for the evaluation of the implementation effect of internal control of material procurement in public hospitals in China.