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医院是从事医疗服务的经济组织,无论是公立医院,还是私人医院,药品、医用材料、医疗耗品等均是医院的重要存货,对医院的存货管理是医院内部管理与财务管理的重要部分,需要不断总结经验,发现问题,持续改进,以保证存货物资完整与保值。内部控制是各类经济组织加强内部管理的基础措施,其理论框架较为成熟,实践中也为经济组织发展奠定了较好的管理基础。从内部控制角度出发,将对医院存货管理产生积极的作用。本文首先论述了加强医院存货管理的重要意义,进而从内部控制角度分析了医院存货管理存在的主要问题,在此基础上,提出了加强医院存货管理的主要措施。
Hospitals are economic organizations engaged in medical services. Both public and private hospitals, medicines, medical materials and medical consumables are all important stockpiles of hospitals. Inventory management of hospitals is an important part of hospital internal management and financial management. Need to constantly sum up experience, identify problems, continuous improvement, in order to ensure the integrity and hedging of inventory materials. Internal control is the basic measure for various economic organizations to strengthen their internal management. The theoretical framework is relatively mature, and in practice they lay a good foundation for the development of economic organizations. From the internal control point of view, will have a positive effect on the hospital inventory management. This article first discusses the importance of strengthening the hospital inventory management, and then analyzes the main problems existing in the hospital inventory management from the perspective of internal control. Based on this, it puts forward the main measures to strengthen the hospital inventory management.