医疗设备采购非规范性问题探讨.pdfVIP

管理论坛 中国医学装备2014年12月第11卷第12期 China Medical Equipment 2014 December Vol .11 NO.12 医疗设备采购非规范性问题探讨 ① ① ① ① 安 宇 张 莹 罗 娅 孟 洋 [文章编号] 1672-8270(2014)12-0102-03 [中图分类号] R197.39 [文献标识码] A [摘要] 目的： 通过审计进一步提高设备采购质量，降低采购费用，维护医疗卫生机构的合法权 益，促进医疗卫生机构价值的增加及目标的实现。方法：通过案例研究法，汇总医疗设备采购在 内部控制、采购计划、采购招标、采购合同和采购期后事项的审计常见问题。结果：通过探讨医 疗设备采购常见问题，提出基于医疗卫生内部审计咨询视角的管理咨询建议，促进医疗卫生机构 经济活动的合法规范。结论：审计咨询服务有利于加大医疗设备采购审计结果运用，提升医疗卫 生机构管理质量和风险防范能力。 [关键词] 医疗设备采购；审计咨询；非规范性；内部控制 DOI: 10.3969/J.ISSN.1672-8270.2014.12.038 Discussion on some non normative problems of medical equipment procurement/AN Yu, ZHANG Ying, LUO Ya, et al// China Medical Equipment,2014,11(12):102-104. [Abstract] Objective: Through the audit to further improve the quality of equipment 作者简介 procurement, reduce procurement costs, protect the legitimate rights and interests and promote 安宇,女,(1966- ) , the value addition and objective realization of medical and health institutions. Methods: Through case study ,analyzing the common problems and suggestions in medical equipment 本科学历，会计师。北 procurement in internal control, procurement plan, procurement, procurement contracts and 京大学医学部审计室主 procurement period after affairs. Results: Through the discussion on some non normative 任，研究方向：高校及 problems of medical equipment procurement, putting forward the relevant suggestions from 医院会计与审计。 the perspective of audit advisory, and regulating economic activity of medical and health institutions. Conclusion: The audit advisory services could enhance the results of the use of medical equipment procurement audit and improve the management quality and risk prevention capacity of medical and health institutions. [Key words] Medical equipment procurement; Audit advisory; Non normative; Internal control [First-author’s address] Peking University Health Science Cente