某大型公立医院财会监督视角下的结余药品管理实践
Management of surplus drugs from the perspective of financial and accounting supervision in a large public hospital
结余药品在各级医院中普遍存在,是药品管理的难点,存在合规风险。为规范结余药品管理,提高医疗资源使用效率,2023年5月,某大型三级医院开展了财会监督视角下结余药品管理实践。通过对结余药品流转全过程进行风险分析,结合公立医院内部控制建设要求,从结余药品财务管理制度化、制度流程化、流程表单化、表单信息化和信息公开化5个层面进行深入探索,初步实现了结余药品源头可控、流转管控、记录完整和核算准确的全过程管控,有效防范了结余药品管理潜在风险。该实践可为其他医院强化结余药品内部控制管理提供参考。
更多Surplus drugs are commonly found in hospitals at all levels, which is a difficult point in drug management and carries compliance risks. In order to standardize the management of surplus drugs and improve the efficiency of medical resource utilization, a large tertiary hospital launched a practice of surplus drug management from the perspective of financial and accounting supervision in May 2023. This practice conducted a risk analysis of the entire process of surplus drug circulation, combined with the requirements of internal control construction in public hospitals, and explored in depth from five aspects: institutionalization of surplus drug financial management, institutionalization of process flow, standardization of process forms, informatization of forms, and information disclosure. It initially achieved full process control of surplus drug sources, circulation control, complete recording, and accurate accounting, effectively preventing potential risks in surplus drug management, so as to provide references for other hospitals to strengthen internal control management of surplus drugs.
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