[1]阮爱萍,胡新宇.基于COSO要素的公立医院招标采购关键风险识别与内部控制优化[J].卫生经济研究,2026,43(04):82-85.
　RUAN Aiping,HU Xinyu.Identification of Key Risks and Optimization of Internal Control in Public Hospital Bidding and Procurement Based on the COSO Framework[J].Journal Press of Health Economics Research,2026,43(04):82-85.
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基于COSO要素的公立医院招标采购关键风险识别与内部控制优化

卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
43
期数:
2026年04期
页码:
82-85
栏目:
医院管理
出版日期:
2026-03-30

文章信息/Info

Title:
Identification of Key Risks and Optimization of Internal Control in Public Hospital Bidding and Procurement Based on the COSO Framework
作者:
阮爱萍1; 胡新宇1
1.武汉大学中南医院，湖北 武汉 430000
Author(s):
RUAN Aiping;  HU Xinyu
Zhongnan Hospital of Wuhan University, Wuhan Hubei 430000, China
关键词:
公立医院; 招标采购; 风险识别; 内部控制; COSO框架
Keywords:
public hospitals;  bidding and procurement;  risk identification;  internal control;  COSO framework
分类号:
R197.32
文献标志码:
A
摘要:
公立医院招标采购是高风险领域，关键风险集中体现在控制活动实效不足、信息与沟通不畅、监督机制薄弱三个方面。基于COSO要素，公立医院应加强对招标采购的内部控制，采取分阶段治理策略：采购前，聚焦信息与沟通，破解预算失控风险；采购实施阶段，以控制活动为抓手，规范评标失范风险；采购后，以强化监督为手段，督促财务报销合规。同时，辅以制度规范、组织协同与技术赋能构成的全流程基础支撑，以及监督闭环与持续改进机制，全面提高招标采购风险防控能力。
Abstract:
Bidding and procurement in public hospitals is a high-risk area. To address this, this study employed the Delphi method to identify 24 common risks in public hospital bidding and procurement, and applied the COSO framework to conduct a mapping analysis of risks and internal control elements. The results showed that key risks in bidding and procurement are concentrated in three areas: insufficient effectiveness of control activities, poor information and communication, and weak supervision mechanisms. Based on COSO elements, public hospitals should strengthen internal control over bidding procurement, and adopt a phased governance strategy. Before procurement, it is necessary to focus on information and communication to mitigate the risk of budget overruns. During the procurement implementation stage, it is necessary to prioritize control activities to standardize the risk of irregular bid evaluation. After procurement, it is necessary to strengthen supervision to ensure compliance in financial reimbursements. Concurrently, these efforts should be supported by a comprehensive foundation comprising institutional norms, organizational coordination, and technological empowerment, as well as closed-loop supervision and continuous improvement mechanisms, so as to comprehensively enhance risk prevention and control capabilities in bidding and procurement.

参考文献/References:

[1] 龙翔凌，王娟，赵行，等.公立医院采购管理对策研究[J].会计之友，2024（22）：48-55.
[2] 齐蓓，怀征，刘晓辉.构建公立医院政府采购内部控制体系的研究与实践[J].中国卫生经济，2021，40（05）：77-80.
[3] 于俊红.公立医院预算绩效管理实施困境与探索[J].卫生经济研究，2020，37（01）：63-64,67.
[4] 翁莉.基于风险管控的公立医院资产内部控制体系建设[J].会计之友，2022（10）：105-112.

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更新日期/Last Update: 2026-03-30