Discussion on Internal Control Strategies for Government Special Bond Procurement of Medical Equipment
- VernacularTitle:政府专项债券采购医疗设备内部控制策略探讨
- Author:
Aiping HUANG
1
Author Information
1. 佛山市第二人民医院 广东 佛山 528000
- Keywords:
government special bond;
internal control;
audit supervision
- From:
Chinese Health Economics
2024;43(11):87-90
- CountryChina
- Language:Chinese
-
Abstract:
With the widespread application of government special bonds in the financing of public hospitals in China,an in-depth analysis of the internal control strategies of this financing method in medical equipment procurement is of great significance for promoting the management of government special bonds and the sustainable and healthy development of the medical and health industry.It explores the five core elements of internal environment,risk assessment,control activities,information and communication,and internal supervision from the perspective of internal control.Research has found that in the process of using government special bonds to purchase medical equipment,there are multiple problems such as reduced efficiency in fund utilization,high usage costs,and high repayment pressure.Therefore,it proposes optimization strategies such as slowing down the issuance speed,formulating interest and principal repayment budgets,and conducting full life cycle procurement argumentation,in order to provide reference suggestions for improving the management efficiency of government special bonds and the internal control level of public hospitals.
