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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:

43

期数:

2026年06期

页码:

81-85

栏目:

财务与审计

出版日期:

2026-06-03

文章信息/Info

Title:

Research on Optimization Strategies for Internal Audit of Medical Consumables in Public Hospitals

作者:

李辰星¹; 沈腾群²; 姜宏青³

1.威海市中医院，山东 威海 264200
2.威海市立医院，山东 威海 264200
3.中国海洋大学人本价值管理研究所，山东 青岛 266100

Author(s):

LI Chenxing;  SHEN Tengqun;  JIANG Hongqing

Weihai Hospital of Traditional Chinese Medicine, Weihai Shandong 264200, China

关键词:

公立医院; 医用耗材; 内部审计; 高质量发展

Keywords:

public hospitals;  medical consumables;  internal audit;  high-quality development

分类号:

R197.3

文献标志码:

A

摘要:

随着公立医院改革不断深化，内部审计作为监督评价公立医院内部管理合规性和有效性的重要手段，应在医用耗材管理中发挥更大作用。公立医院需要根据医用耗材的运营特点和管理目标明确内部审计的目标，将内部审计策略与医用耗材管理的全流程、全方位、责任化、绩效化四个维度深度融合，形成“四维度一体化”内部审计模式，不断强化内部审计的独立性和权威性，建立医用耗材管理信息共享机制，构建医用耗材内部审计风险预警及拦截模型，培育“业务—审计”双栖型内部审计人才，助力公立医院高质量发展。

Abstract:

As the reform of public hospitals deepens, internal audit, as an important means of supervising and evaluating the compliance and effectiveness of internal management in public hospitals, should play a greater role in the management of medical consumables. Public hospitals need to clarify the objectives of internal audit based on the operational characteristics and management goals of medical consumables, deeply integrate internal audit strategies with the four dimensions of medical consumables management-full process, all-round, accountability, and performance-forming an integrated "four-dimensional" internal audit model. Efforts should be made to continuously strengthen the independence and authority of internal audit, establish an information-sharing mechanism for medical consumables management, build a risk early warning and interception model for internal audit of medical consumables, and cultivate dual-skilled "business-audit" internal audit talents, thereby supporting the high-quality development of public hospitals.

常用功能

更新日期/Last Update: 2026-06-03