| In July 2017,the General Office of the State Council issued the "Guiding Opinions on the Establishment of a Modern Hospital Management System",which clarified that by 2020,public hospitals will basically form a governance mechanism for decision-making,implementation,supervision,mutual coordination,mutual checks and balances,and mutual promotion,and internal control system.Is an important part of it.The construction of the internal control system of public hospitals in China has experienced two stages of growth from 2005 to 2009 and the growth from2010 to the present,and an agreement has been formed that the internal control system construction is an important means for hospitals to standardize operations and prevent risks.With the improvement of people’s living standards and the growth of medical demand in our country,the hospital’s demand for medical consumables is increasing.Medical consumables are important stocks of hospitals,and how to establish a complete internal control system for medical consumables stocks to realize the whole process supervision and management from the storage of medical consumables to the use is the key content of the internal control of the hospital.In the past,due to the failure to implement the internal control of hospital medical consumables inventory management,the hospital’s operating costs increased,the hospital’s income structure was unreasonable,and patients were dissatisfied with medical services.To effectively change these phenomena,it is necessary to establish a supporting system of medical consumables inventory management in conjunction with internal control theory,to make the hospital management can be more refined,so that the implementation of medical reform policies and the orderly development of hospital health will be developed more smoothly.This paper selects “A” hospital as the research object,using cybernetics,value chain theory,contingency theory and relevant knowledge of internal control of inventory management.The internal control status of the medical consumables inventory management of the hospital was analyzed from the aspects of inventory procurement,inventory inspection,warehousing and storage,receiving and issuing,and inventory.It was found that there are some loopholes in many aspects of inventory management,such as: not strict approval of purchase application forms for various departments,non-standard procurement procedures for medical consumables outside the bidding catalog,non-standard medical consumables acceptance procedures,and implementation of high-value medical consumable storage system it is not strict,and the analysis of the reasons for the profit and loss of medical consumables is not in place.On this basis,this article analyzes thereasons for the above problems and puts forward reasonable optimization suggestions,such as:strictly approving the medical consumables purchase application form,standardizing the medical consumables procurement process outside the bidding catalog,standardizing the medical consumables acceptance workflow,strict Implement high-value medical consumable storage system,and strengthen the analysis of the reasons for the surplus and shortage of medical consumables.Finally,from the four aspects of perfecting the organizational structure of “A” hospital and strengthening the internal control awareness of the medical consumables inventory management of“A” hospital,guarantee measures for the optimization of internal control of inventory management are proposed.This paper analyzes the problems and reasons in the internal control of the medical consumables inventory management in Hospital “A”,and puts forward optimization suggestions and guarantee measures to improve the related internal control.It is hoped that the research in this paper can expand the specific application of internal control theory in the management of medical consumables inventory,on the other hand,it can serve as a reference for the optimization of internal control of similar hospitals in practical work. |
PDF Full Text Request