| Internal Control Theory in nearly two centuries has been continuously enriched and developed, has experienced from simple to complex, from an incomplete to a mature process, and gradually formed a set of mutual restraint, mutual containment and co-ordination as the guiding ideology of the internal control system.Hospital's internal control activities, mainly aimed at health care in the process control requirements and industry characteristics, management objectives, tasks and to achieve operational efficiency, effectiveness for the purpose of providing security assurances as a system. In this paper, create a set of internal controls to study how to build the hospital medicines, supplies inventory system.Medicines, supplies inventory movement in the medical sector capital share of a major, but also a wide variety runs through the whole process of health care operations, health-care institutions to conduct normal health care operations indispensable guarantee for the work of medical and health institutions to manage an important part of . From a market perspective, medicine and inventory a buyer's market, the hospital holds a powerful position, if the lack of supervision, it is easy to bring about the loss or corruption will hospitals. Therefore, the hospitals to survive in the competition and development, we must improve their internal management, when combined with the characteristics of hospital management, the establishment of a hospital in line with the actual situation and effective internal control management system, internal governance in the hospital play an important role. Therefore, to carry out internal control studies, the establishment of this unit suitable for business characteristics and management requirements of internal control of assets to form a sound medical and economic activities of self-mechanism, is very important.This paper introduces the basic theory of internal control and its development at home and abroad, as early as 40 years in the twentieth century, the United States Institute of Chartered Accountants proposed the concept of internal control and its content broadly include the following organizations in the design and associated matching a variety of methods and measures, these methods and measures aimed to ensure property safety, accuracy and reliability of accounting data and improve efficiency in order to encourage enterprises to implement its policies. Internal control is an enterprise in order to ensure the realization of strategic objectives and improve the efficiency of operation and management effectiveness to ensure the authenticity and reliability of the quality of information, protect assets, safety integrity, promoting the effective compliance of laws and regulations by the company board of directors, management and all staff to implement the powers and responsibilities of a clear and strong checks and balances, dynamic improvement of the management process.Through theoretical presentations and Development Review for the actual work of the internal control system has laid a theoretical basis.The Frist Hospital Of JiLin University is the Ministry of Health hospital freshman deployment of large-scale comprehensive, non-profit medical institutions, to achieve the domestic first-class level. Jilin Province in 2009 became the first full-aperture 1.79 billion revenue mark breakthrough in the hospital, fixed assets reached 1.9 billion. Hospital-wide scheduling 42,000 million in procurement funds, the actual procurement expenditures 52,873.9 million, 37,757.9 million in drug procurement, material procurement 15,116 million.The Frist Hospital freshman House has always attached great importance to medicine and inventory management of supplies, management, and almost covered the formation into the hospital from the initial to the final result of consumption or other reasons out of the hospital the whole process, so the establishment of a relatively complete inventory of medicines and hospital supplies management system for hospital asset management is extremely important.The Frist Hospital freshman House of drugs and inventory management activities in a unified materials procurement, centralized management, and hierarchical leadership. With the drugs and the expansion of the size of inventories of goods, inputs constantly increasing, Kyrgyzstan freshman year continuously improve hospital management system, plug the loopholes in the system, so that hospital resources are still desired.Drugs and supplies inventory internal control system design principles, materials, medicines and inventory internal control policies are legal; drugs and supplies inventory internal control system is comprehensive; drugs and supplies inventory system and whether it reflects the importance of internal control principles; drugs and supplies in stock control effects are effective; drugs and supplies inventory system and whether the internal control and checks and balances; drugs and adaptability of the principle of internal control inventory supplies; drugs and supplies inventory system and whether the balance cost-effectiveness of internal control principles; when there Cuobi, the internal control in time to detect and correct; as the lack of certain controls, you can have other compensating controls to compensate.Hospital's internal control objectives is to rely on the management and all staff to achieve, including improving the hospital medicines and supplies inventory management of economy and efficiency; to ensure the hospital medicine and inventory information on the reliability and integrity of materials; Information System security and data accuracy; ensure that hospitals follow the policies, plans, procedures, laws and regulations; the protection of hospital medicine and the safety of a complete inventory of materials; to ensure the completion of the hospital complex developed by pharmaceutical and inventory management tasks and objectives.The Frist Hospital freshman medicines and hospital supplies inventory of internal control design should be based on effectiveness, efficiency, economy as the main management objectives, building materials of internal medicine and inventory control systems.Their internal medicine and supplies inventory control methods, mainly for the preparation of procurement plans to apply for procurement, authorization approval, acceptance of warehousing, purchasing payment, warehousing storage, a library, an inventory check, disposal and other important links in the system control and job control in order to prevent a shortage of medicines and supplies inventory, backlog, theft, damage and loss. Cover the separation of incompatible duties of mutual control, business processcontrol, purchase approval controls, procurement budget (planned) control, procurement management and control, procurement volume control, acceptance storage control, to limit access control, inventory control check. Specifically including the procurement of medicines and supplies inventory, receiving, requisitioned from the store, sales, and balance other links.The key drugs and supplies inventory control points include: job control, business process control, examination and approval authority control, to limit access, inventory checking, procurement control, procurement volume control, acceptance warehousing control, purchase approval controls, procurement and budget control.Position control is to be a clear job responsibilities, authority, ensures that requisitions and approval, inquiry and identify suppliers, contract and audit, procurement and acceptance, procurement and acceptance with the accounting records, payment processing and payment functions execution is incompatible separated from each other, reasonable to set posts to strengthen restraint and supervision. To ensure that the legal drugs and supplies inventory, security, integrity and efficient use of inventory to prevent drugs and illegal goods, illegal or stolen, damage and loss.Business process control is a clear plan preparation, approval, acquisition, storage and acceptance, payment, warehouse storage, issue and disposal and other requisitioned link control requirements, set the appropriate credentials, complete the requisition procedures, procurement contracts, acceptance of contracts, acceptance of shows that storage vouchers, invoices and other documents and certificates checked to ensure the whole process has been effectively controlled, to promote drugs and supplies inventory of operational activities in line with national policy and health care organizations internal control system requirements.Please purchase approval granted to centralized management control is the corresponding requisition the right to clarify their functions and powers and the corresponding requisition approval process. Only the delegation of procurement authority to carry out centralized management of the procurement of medicines and supplies inventory, any other departments are allowed to privately purchase. Has requested the purchase of the right of the centralized management department for approval requisition control, centralized administration clearly the rights and responsibilities, to prevent indiscriminate requisitioning, inventory backlog of drugs and supplies, so please purchase program more rational, scientific and practical.Procurement budget and inventory control is the drug material procurement budget implementation should be to maintain the seriousness of the budget. Adoption of the budget control and the control of procurement activities can be operational and to ensure that drugs and stock materials planned and efficient use and management.Purchasing the importance of the procurement volume control is reflected in the procurement of drugs and the amount of stock material to do not only guarantee the normal conduct of operations, but also to prevent the backlog of occupation funds, the impact of fund utilization. In general, the procurement decision of stocks, while the amount of inventory in turn affect the size of purchases. Therefore, in order to make the procurement volume control, you must first do inventory control, and inventory also involves the security of stocks, the economy purchases, reserves and other fixed control content.Acceptance storage control is to ensure that the completion of procurement activities, whether or not an important control points, but also ensure that stock of medicines and supplies inventory of the fundamental guarantee for a true and complete, with the important role of nexus. Purchase things only through acceptance, on the quantity, variety, size, model, price, amount, etc. carefully check conformity with the contract requirements, quality standards in order to storage. Without going through the procedures of medicine storage and inventory of goods requisitioned shall not apply for a library in order to ensure the quality of lead products to ensure the medical safety.Access control restrictions. Designated person responsible for requisitioned to develop requisitioned limits or quotas; the establishment of high-value consumables collar, use, keep supporting accounts. The importance of the restriction of access control is mainly reflected in ensuring the safety of state-owned assets, complete the. Medical institutions to limit access only through the implementation of various means in order to ensure the safety of state-owned assets, and complete.Hospital, the most economical and most effective asset protection measures are regular or occasional check of the inventory of assets. On-site inventory of the physical inventory of assets is to ensure the authenticity and integrity of the fundamental guarantee. Sound medicine and inventory of materials defects, scrap, failure of control system and the accountability system. Improve the inventory system, warehouse inventory of not less than once a year. Drugs and inventory materials inventory, the financial, auditing and other related departments should send monitoring disk. Monthly reconciliation of accounts with the relevant departments to ensure that accounts accounts accounts match the reality.In order to ensure supplies of medicines and inventory system has been effective operation of internal control, it should establish a regular internal control self-assessment and audit testing a combination of methods, continually refine and improve risk management flaws and shortcomings. Regular internal control self-assessment of internal control evaluation and testing of the foundation, the hospital should set up a specific operational processes and evaluation tools, in order to lay a solid foundation of periodic self-evaluation. Audit department test is to ensure effective operation of internal control, we must periodically evaluate the rationality of process design and integrity and to follow the effectiveness of recommendations for improvement, in order to promote the hospital risk management levels.(A) the establishment of management systemsControls should be established whether all aspects of internal control procedures and controls, and has a strong operational. Drugs and inventory business processes, organizational processes, management processes are clear, scientific, and rigorous. Set posts are reasonable to ensure that the mutual separation of incompatible duties.(B) the implementation of theEstablished in medicine and inventory management systems in their daily procurement activities to be implemented and whether and become the staff code of conduct. |
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