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医院财务会计内部控制是现代医院管理活动的重要组成部分。医院对医用高值耗材的内部控制长期以来认识不够,使得医院财务会计内部控制没有发挥其应有的职能和作用。当前在医院体制改革不断深入的新形势下,医用高值耗材的内部控制作为医院管理不可缺少的部分,还存在着一定问题。加强医院高值耗材的科学管理。基于ERP系统实现高值耗材规范、统一、专业的管理,达到采购透明、使用安全、服务专业、收支同步的目标,使医院财务内控更科学、更专业、更精细,推动公立医院医改的顺利进行。
Hospital financial accounting internal control is an important part of modern hospital management activities. The hospital has not enough understanding of the internal control of high-value medical supplies for a long time, which makes the internal control of hospital financial accounting fail to play its due role and function. At present, with the deepening reform of the hospital system, there are still some problems in the internal control of high-value medical supplies as an indispensable part of hospital management. To strengthen the scientific management of high-value supplies hospital. Based on the ERP system to achieve high value supplies standardization, unified and professional management, to achieve procurement transparency, safety, professional services, revenue and expenditure synchronization goal, the hospital financial internal control more scientific, more professional and more sophisticated, to promote the smooth reform of public hospitals get on.