Research On Internal Control Of Procurement Business In NZ Public Hospital

In 2020,the National Health Commission and the State Administration of Traditional Chinese Medicine jointly issued the "Internal Control Management Measures for Public Hospitals",which emphasized in Part V,Article 30,the strengthening of internal control construction in the procurement business of public hospitals,and proposed the establishment and improvement of procurement management systems and other related requirements.Procurement is the core link of hospital operation,but the procurement process has many risks due to factors such as long implementation time,multiple procurement varieties,and a large number of personnel and departments involved.Especially,the bidding process is not transparent,and supplier selection is not in accordance with national and local government regulations,which can easily breed internal corruption.For example,some pharmaceutical companies use the production process to extract funds and exercise bribery,and drugs and medical devices that are not included in the scope of centralized procurement have become a dangerous area of medical corruption.More than 30 hospital directors and party secretaries have been investigated and punished so far this year for irregular interference in activities such as bidding for medical equipment procurement projects.Therefore,this study has practical significance in strengthening internal control of procurement operations in NZ public hospital,preventing corruption,reducing procurement costs,improving the economic efficiency and management level of public hospitals,and reducing the burden of medical expenses on patients.This article selects NZ public hospital as the research object,using literature research,case analysis,interview,and questionnaire survey methods.Referring to relevant literature on internal control and procurement business internal control in domestic and foreign hospitals,based on internal control theory,new public management theory,stakeholder theory,and principal-agent theory,and in accordance with new policies such as the "Management Measures for Internal Control in Public Hospitals",Analyze the problems in the internal control of NZ public hospital procurement business from the five elements of internal control,and propose optimization measures.Research has shown that although NZ public hospital has established relevant procurement business management systems,they are still not perfect enough.The internal control of procurement operations suffers from the lack of a good internal control environment for procurement business,the lack of a risk assessment system,problems in control activities,miscommunication of information,and weak internal oversight.In response to the above issues,this article proposes corresponding optimization suggestions: optimizing the internal control environment of procurement business,increasing the management’s attention to internal control,establishing a unified procurement centralized management department,and improving the overall quality of the hospital management team;Establish a scientific and reasonable internal control risk assessment system for procurement business by conducting a series of processes such as risk identification,risk analysis,and risk response based on the set internal control objectives for procurement business;Continuously optimize procurement business control activities,implement the principle of separating incompatible positions,strengthen centralized management of procurement contracts,optimize specific procurement business processes,and strengthen SPD procurement mode management;Clear communication channels for procurement business information,improve the construction of internal and external information communication channels,and accelerate the construction of information systems;Strengthen procurement business supervision,improve supervision and approval mechanisms,and improve internal management systems.