Management of surplus drugs from the perspective of financial and accounting supervision in a large public hospital
10.3760/cma.j.cn111325-20240222-00122
- VernacularTitle:某大型公立医院财会监督视角下的结余药品管理实践
- Author:
Yongheng LEI
1
;
Danni WEN
;
Xiaozhe DAI
Author Information
1. 华中科技大学同济医学院附属同济医院财务处，武汉 430030
- Keywords:
Pharmaceutical management;
Financial and accounting supervision;
Hospitals, public;
Surplus drugs;
Internal control
- From:
Chinese Journal of Hospital Administration
2024;40(6):454-457
- CountryChina
- Language:Chinese
-
Abstract:
Surplus drugs are commonly found in hospitals at all levels, which is a difficult point in drug management and carries compliance risks. In order to standardize the management of surplus drugs and improve the efficiency of medical resource utilization, a large tertiary hospital launched a practice of surplus drug management from the perspective of financial and accounting supervision in May 2023. This practice conducted a risk analysis of the entire process of surplus drug circulation, combined with the requirements of internal control construction in public hospitals, and explored in depth from five aspects: institutionalization of surplus drug financial management, institutionalization of process flow, standardization of process forms, informatization of forms, and information disclosure. It initially achieved full process control of surplus drug sources, circulation control, complete recording, and accurate accounting, effectively preventing potential risks in surplus drug management, so as to provide references for other hospitals to strengthen internal control management of surplus drugs.
