Study On Internal Control Evaluation Of Drugs In Public Hospitals

In modern enterprises and institutions,internal control plays an increasingly important role.Whether a unit’s economic resources are safe and complete depends on whether internal control is effective.Internal control plays a key role in controlling economic activities,ensuring the true and reliable accounting information and coordinating economic behavior.However,due to the special conditions of our country,the research and application of the internal control of administrative institutions have only gradually unfolded in the past ten years.Therefore,in the actual work,the implementation of internal control is still in many defects and deficiencies.By using internal control evaluation,we can better improve the internal control system of Chinese administrative institutions.Public hospitals are an important part of the various administrative institutions in China.It is very important to carry out internal control in public hospitals in China.On the one hand,this can make the hospital to improve the operation efficiency,on the other hand can also makes possible the rational utilization of medical resources,so that the hospital’s ability to improve the medical aid,maximum fulfill its social responsibility.And public hospital medicine is one of its most important assets.Hospital drugs are closely related to clinical medical activities and are the basic items for medical activities.And its variety,quantity is huge,and the amount that buys a medicine to occupy is considerable also.Therefore,it is of great practical significance to rationally evaluate the internal control of drug in public hospitals,urge the internal control of drugs to be carried out effectively,and promote the improvement of internal control of drugs.In this paper,based on this background,summary for the research achievements of internal control evaluation at home and abroad,to public hospital drug related theory of internal control evaluation as the foundation,clear public hospital drug element and the correlation between the internal control evaluation.Released by national ministry of finance in 2016 at the same time the basic administrative institutions internal control evaluation index assessment "as the basis,the public hospitals in our country,especially the three or four line city public hospital drugs the actual condition of the internal control,draw lessons from national assessment of indicators,selection ofappropriate indicators,to build a more realistic,more targeted,more operation of the internal control basic public hospital drug evaluation index scale "(hereinafter referred to as " new " scale ").In the end,B public hospitals were introduced,and the internal control of drugs in public hospitals of B was studied,and a new "evaluation table" was used to evaluate the drug.According to the evaluation results,we find out the weak points of the internal control of drug in B public hospital,analyze it and draw conclusions,and propose optimization Suggestions for drug internal control in B public hospitals.