Study On Internal Control Of Procurement Business Of ZL Public Hospital

In order to solve the problem of the people’s "difficult to see a doctor,expensive to see a doctor",the relevant departments have implemented a series of medical system reforms for public hospitals.Due to the advancement of medical reform,the domestic medical and health undertakings have entered a period of vigorous development,resulting in an increase in the overall expenditure of public hospitals.Since the procurement expenses of materials occupy a high proportion in the operating costs of public hospitals,this means that the procurement management of public hospitals is a core part of the hospital management process,which is directly related to the quality of medical care and the vital interests of ordinary people.If we do not carry out reasonable and scientific planning,and do not supervise the whole process of procurement,it will cause blind use of blind procurement,which will breed corruption within the hospital.Therefore,it is especially important to study the internal control of the procurement business of public hospitals.This article takes ZL public hospital as a case hospital,adopts case analysis method and questionnaire survey method,and consults relevant literatures on internal control at home and abroad,with cybernetics,principal-agent theory and new public management theory,and internal control of existing administrative institutions.As the theoretical basis of the research,the relevant rules and regulations are combined with the characteristics of government procurement and self-purchasing to analyze the characteristics of ZL public hospital procurement business,the expenditure situation,the internal control system of the procurement business and the status quo of the construction of the system,and sort out the procurement business of ZL public hospitals.Process and key risk points,according to the five elements of internal control(control environment,risk assessment,control activities,information and communication and internal supervision),analyze the problems existing in the internal control of ZL public hospitals’ procurement business,and solve the problems Measures.The research results show that there is a lack of good internal control environment for the internal control construction of ZL public hospitals’ material procurement business,no risk assessment system has been created,the procurement business process design is unreasonable,internal and external information communication is not smooth,and the internal supervision and approval mechanism is imperfect.And other issues.According to the problems existing in the internal control of ZL public hospital procurement business and the actual situation,the corresponding optimization measures are proposed,including: constructing a good hospital management culture,improving the basic quality of employees,improving the risk assessment system for internal control of procurement business,optimizing procurement business control activities,Establish communication channels for procurement business information and strengthen the internal supervision role of procurement business.