Research On Internal Control Of Drug Purchase In Public Hospitals

In order to solve the problem of "difficult to see a doctor","expensive to see a doctor" and "good disease",the state has strengthened the reform of the medical system,especially the reform of the management system of public hospitals in recent years.How the public hospital to provide a reasonable price and excellent service of medicines and medical services,it is necessary to optimize the management system and operation of public hospitals and how to give the best experience to the patients.One of the most concern is the reform of drug procurement system,drug procurement is the core of the hospital and the most basic link,directly related to the price and quality of drugs.Therefore,it is very important to study the internal control of the public hospital drug purchasing.This paper uses a combination of normative analysis and case studies.Analysis of the main problems in the purchase of A public hospitals based on the five elements of internal control,including the construction of internal control environment is not perfect,the lack of internal control activities,ineffective internal information transmission channels and inadequate supervision and management.Then,to find the reasons for the problems of drug purchasing in A public hospitals,summarized as follows: the existence of improper interests,management is not enough attention,the low level of professional personnel and unreasonable control node design.From the reason to measure analysis,concluded that the construction of the internal environment of A public hospital drug procurement management is not perfect,the lack of awareness of internal control,resulting in the internal control system is not perfect,the drug procurement management confusion.A public hospitals should start from the management,improve the internal control environment of the hospital,so that the internal control system in place.