Research on evaluation indicator system of internal control of drug management in public hospitals
LIU Ping WANG Yanfei ZHANG Xiuna▲
Department of Audit, National Cancer Center National Cancer Clinical Research Center Cancer Hospital, Chinese Academy of Medical Sciences, Beijing 100021, China
Abstract：Drug management is an important part of public hospital asset management, and drug management internal control evaluation is an effective means to improve the quality of drug management. This paper expounds the concept, evaluation department, evaluation principle, and evaluation procedure of internal control evaluation of drug management. Combined with the practical experience of internal control evaluation of drug management, it analyzes the common control risks in drug management from the unit level and business level respectively, and establishes evaluation indicators of internal control of hospital drug management according to the risk points, in order to provide reference for public hospitals to carry out internal control evaluation of drug management, promote hospitals to establish an internal control system compatible with drug management, and effectively guarantee the preservation and appreciation of state-owned assets.
刘平 汪燕飞 张秀娜▲. 公立医院药品管理内部控制评价指标体系研究[J]. 中国医药导报, 2023, 20(31): 171-175.
LIU Ping WANG Yanfei ZHANG Xiuna▲. Research on evaluation indicator system of internal control of drug management in public hospitals. 中国医药导报, 2023, 20(31): 171-175.
2023, Vol. 20 
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