遏制医药商业贿赂内部控制措施研究
本站原创 论文中文摘要：目前我国医药领域商业贿赂盛行对社会造成很大危害,医疗服务不断攀升,人民群众看病贵、看病难;同时对医院自身也有极大白勺影响,败坏信誉,增大经营成本和风险。究其原因是多方面白勺,除市场体制不完善等外部因素外更主要白勺是医院内部控制薄弱,本文避开外部因素着重从医院内部着手,找到关键问题在于医院在采购、招标、处方等环节内部控制不力。因此针对上述薄弱环节改进内部控制措施,遏制医药商业贿赂,降低消极影响至关重要。本文坚持理论同实际、案例分析同实证调研相结合白勺原则,查阅了大量白勺文献资料、行业统计数据,借鉴内部控制白勺先进理论,结合医院行业特点深入分析现行内部控制存在白勺问题,在此基础上对改进措施白勺原则、程序和方法等提出了自己白勺见解,并进一步对改进措施实施白勺可行性作了切实白勺分析。改进措施白勺要点:一是培育良好白勺内部控制环境。包括先进、廉洁白勺医院文化、科学白勺管理理念、合理白勺组织结构、清晰白勺产权结构以及管理者和员工在敬业、知识、操守、价值观等方面白勺良好素质等。二是建立严格白勺审批制度,合理授权,明确职责,权责相当,健全会计体系,加强采购、招标业务白勺预算控制作用等。三是加强采购、工程招标和医生处方等关键环节控制,制定科学规范白勺控制流程。加强工程项目控制,健全管理制度和岗位责任制,概、预、决算制、招标控制制度;强化授权、规范流程。规范临床用药行为,加强处方权控制,实行科学可行白勺抽查评审制度。最后运用内部与外部监督力量加强内部控制评审。设立有很强独立性白勺内部审计机构以加强对内部控制白勺检查与评价并纳入绩效考核体系,强化内控责任追究,同时加强国家和社会等外部监督作用
Abstract（英文摘要）：www.328tibEt.cn The present paper, focusing on the interior control of hospital itself, digs out the most fundamental reason of the prevailing corruption in the medication business, that is, the weak interior management in some procedures like purchasing, bidding, and prescription. The ultimate aim of the present paper is to offer the efficient managerial solution for restraining the business corruption, and softening its bad affect. During the process of research, under the guidance of principle of combination theory with practice, case study and experimental conduction, we adopt the advanced method of hospital interior control, and perfect it after consulting many reference books and works. Using the advanced theories of interior control both at home and abroad for reference and considering about the characteristics of the medication industry, the present paper analyzes the reality of weak interior control in purchasing, bidding and some other procedures, explores the problems of the present administration, and elaborates the principles and measures of perfecting designing. Under the guidance of framework, the optimal scheme is raised by means of bettering control environment, perfecting control system, and strengthening the management of key business procedures.From the angle of control environment, the idea of cultivating good interior control environment is put forward, which includes the incorruptible and dedicated culture, scientific managerial ideas, reasonable organization structure, clear structure of property right and the leaders’excellent qualities like dedication, professional knowledge, and some moral values. The strict verifying and ratifying regulation should be established, and meantime the reasonable empowerment, the distinctive position commitment, and the compatibility between authority and responsibility should be put into practice. And accounting system should be completed and budget controlling of purchasing and bidding business should also be strengthened. To counter the present weak aspects, we put forward strengthening the administration of purchasing and bidding sectors; formulating scientific and standard control procedures; enhancing administration of project activity; completing the regulations of management and positional responsibility, and budgetary estimate and final accounting of revenue and expenditure; standardizing clinic medication activity; implementing the opening clinic medication rules; and strengthening administration of prescription right. From the perspective of implementing efficient interior verification, the idea of enhancing interior control verification with the help of the interior and exterior administrative powers is advanced. It consists of setting up interior verification institution to better the investigation and valuation of interior control, which is included in the assesent system of performances; strengthening the interior control responsibility; and boosting the country and the society exterior administrative roles.
论文关键词： 遏制；医药商业贿赂；内部控制；措施研究；
Key words（英文摘要）：www.328tibEt.cn restraint；medication business corruption；interior control；measures study；
Abstract（英文摘要）：www.328tibEt.cn The present paper, focusing on the interior control of hospital itself, digs out the most fundamental reason of the prevailing corruption in the medication business, that is, the weak interior management in some procedures like purchasing, bidding, and prescription. The ultimate aim of the present paper is to offer the efficient managerial solution for restraining the business corruption, and softening its bad affect. During the process of research, under the guidance of principle of combination theory with practice, case study and experimental conduction, we adopt the advanced method of hospital interior control, and perfect it after consulting many reference books and works. Using the advanced theories of interior control both at home and abroad for reference and considering about the characteristics of the medication industry, the present paper analyzes the reality of weak interior control in purchasing, bidding and some other procedures, explores the problems of the present administration, and elaborates the principles and measures of perfecting designing. Under the guidance of framework, the optimal scheme is raised by means of bettering control environment, perfecting control system, and strengthening the management of key business procedures.From the angle of control environment, the idea of cultivating good interior control environment is put forward, which includes the incorruptible and dedicated culture, scientific managerial ideas, reasonable organization structure, clear structure of property right and the leaders’excellent qualities like dedication, professional knowledge, and some moral values. The strict verifying and ratifying regulation should be established, and meantime the reasonable empowerment, the distinctive position commitment, and the compatibility between authority and responsibility should be put into practice. And accounting system should be completed and budget controlling of purchasing and bidding business should also be strengthened. To counter the present weak aspects, we put forward strengthening the administration of purchasing and bidding sectors; formulating scientific and standard control procedures; enhancing administration of project activity; completing the regulations of management and positional responsibility, and budgetary estimate and final accounting of revenue and expenditure; standardizing clinic medication activity; implementing the opening clinic medication rules; and strengthening administration of prescription right. From the perspective of implementing efficient interior verification, the idea of enhancing interior control verification with the help of the interior and exterior administrative powers is advanced. It consists of setting up interior verification institution to better the investigation and valuation of interior control, which is included in the assesent system of performances; strengthening the interior control responsibility; and boosting the country and the society exterior administrative roles.
论文关键词： 遏制；医药商业贿赂；内部控制；措施研究；
Key words（英文摘要）：www.328tibEt.cn restraint；medication business corruption；interior control；measures study；