Study On Internal Control Of Medical Equipment Purchase In Public Hospitals

In recent years,China’s medical and health institutions are facing unprecedented complex policy environment and fierce competition.To improve the medical service level,public hospitals need to continuously purchase advanced medical equipment,and at the same time,they need to increase the competitive advantage of medical institutions by improving the efficiency of hospital capital expenditure and reducing operating costs.Medical equipment accounts for a large proportion of the total assets of the hospital.With the development of the hospital business,the frequency of purchasing equipment is also higher and higher,and the types are more and more.It is more and more important to strengthen the internal control management of medical equipment procurement.In the face of more and more strict requirements,the hospital should take timely measures against the weak links in the current internal control of medical equipment procurement,so as to optimize the internal control process of medical equipment procurement,ensure that the internal control can effectively operate and play a role,and promote the improvement of the hospital’s medical service level.This paper combines theory with practice,takes the mechanism and operation of internal control of medical equipment procurement of s hospital as the research object,conducts on-the-spot investigation through entering s Hospital,and combines relevant theoretical basis according to COSO The internal control framework system,from five aspects of internal control environment,risk management mechanism,effectiveness of control activities,smooth communication of internal control information,monitoring mechanism of internal control,makes a detailed study on the internal control status and business process of s hospital’s medical equipment procurement.From the analysis,the current internal control environment of s hospital’s medical equipment procurement is not reasonable I think the risk management mechanism is not perfect,the effectiveness of control activities needs to be further improved,the internal control information communication is not effective,and there is a lack of reliable internal supervision mechanism.On this basis,put forward one-to-one corresponding suggestions,optimize the various elements at the unit level and the four internal control business processes of medical equipment procurement,including investment project approval,bidding procurement,use and maintenance,cleaning and disposal,and increase the internalcontrol optimization guarantee measures.This paper is helpful to solve the problems existing in the internal control process of medical equipment procurement of s Hospital,and also has a certain reference for other hospitals.