摘要
医院物资采购是医院经营活动中的重要组成部分,物资采购的内部控制是减少成本浪费、保证医院正常运行的物质条件,它的贯彻落实大大地减少了医院内部腐败的现象,对于医院的良性发展具有重要作用。论文简要阐述了医院物资采购的内容和特点,详细描述了医院物资采购中存在的问题,并针对这些问题提出了加强物资采购内部控制的建议,希望为医院加强内部管理提供借鉴。
Hospital material purchasing is an important part of hospital operation.The internal control of material purchasing is the material condition to reduce the cost waste and ensure the normal operation of hospital,the implementation of which has greatly reduced the phenomenon of corruption in hospitals and played an important role in the healthy development of hospitals.The paper briefly expounds the contents and characteristics of hospital material purchasing,and describes the problems existing in the hospital material purchasing in detail.And in view of these problems,the paper puts forward some suggestions to strengthen the internal control of material purchasing,it is hoped that this can provide some reference for the hospital to strengthen the internal management.
作者
庄峻峰
ZHUANG Jun-feng(Anhui No.2 Provincial People's Hospital,Hefei 230041,China)
出处
《中小企业管理与科技》
2019年第2期43-44,共2页
Management & Technology of SME
关键词
医院
物资采购
内部控制
hospital
material purchasing
internal control
