Research On Optimization Of T TCM Hospital Drug Management From The Perspective Of Internal Control

With the deepening of the reform of the medical and health system,the establishment of modern hospital management systems,and the cancellation of drug markup policies,higher requirements have been put forward for the standardized and refined management of public hospitals.Drugs run through almost every stage of the hospital’s medical business activities,not only ensuring the daily operation of the hospital,but also being a key component of the hospital’s capital turnover.However,with the implementation of the zero markup policy for drugs,it brings challenges to the hospital.In order to better prevent risks and promote high-quality development,hospitals need to use internal control to scientifically manage the entire process of drugs.This paper uses Case study,questionnaire survey,literature analysis and other research methods to study the internal control of drug management in public hospitals,taking T Hospital of Traditional Chinese Medicine as an example,and proposes an optimization plan.This article uses the approach of "posing problems analyzing problems solving problems" to first elaborate on the relevant theories and literature review of internal control and drug management.Secondly,T Traditional Chinese Medicine Hospital will be taken as the research object to analyze the current situation of its drug management at the unit and business levels.Then,through benchmarking evaluation,interview research,and questionnaire survey,the problems in drug management of T Traditional Chinese Medicine Hospital were identified.The main findings were defects in the internal control system at the unit level,a lack of precision in drug budget management,inaccurate drug procurement risk control,poor standardization of warehouse management,and low efficiency in drug delivery and warehousing.Finally,based on the principles of comprehensiveness,importance,adaptability,and cost-effectiveness,combined with relevant theoretical knowledge of internal control,an optimization plan is proposed to improve the internal control system at the unit level,improve the drug budget management mechanism,enhance the risk response ability of drug procurement,standardize drug storage management,and increase the intensity of assessment and evaluation of inbound and outbound inventory.This article takes the changes in pharmaceutical policies as the background,analyzes and optimizes the internal control throughout the entire process of drug management,and proposes optimization plans based on institutional standards and information construction.Through this Case study,on the one hand,we hope to provide some references for the construction and implementation of internal control of hospital drug management,so as to improve the level of hospital drug management.On the other hand,we hope to provide reference for the optimization of internal control in drug management in similar public hospitals,and further promote the construction of internal control in drug management in medical and health institutions.