【摘要】 为了构建并运用公立医院药品采购业务内部控制评价指标体系，本文将COSO内部控制五要素与医院《内部控制管理办法》相结合，将药品采购内部控制评价指标分为单位层面与业务执行层面。单位层面以COSO内部控制五要素为基础，构建内部控制评价的一级指标。业务执行层面通过查找内控缺陷并结合业务流程，对评价指标进行构建。最终，成功构建了一个包含2个一级指标、12个二级指标和34个三级指标的药品采购业务内部控制评价指标体系。通过在J医院实际运用该评价指标体系，不仅证实了其可行性，还提供了相应的改进建议，可为公立医院药品采购内部控制评价体系的构建提供参考。更多还原

【Abstract】 In order to establish and apply an internal control evaluation index system for the pharmaceutical procurement business of public hospitals, this article combines the five elements of COSO internal control with the "Internal Control Management Measures" of the hospital, and divides the internal control evaluation indicators for pharmaceutical procurement into the unit level and the business execution level. The unit level is based on the five elements of COSO internal control to construct the first-level indicators for internal control evaluation. The business execution level constructs the evaluation indicators by identifying internal control deficiencies and combining with the business process. Finally, a pharmaceutical procurement internal control evaluation index system consisting of 2 first-level indicators, 12 second-level indicators, and 34 third-level indicators was successfully established. Through the practical application of this evaluation index system in J Hospital, its feasibility was confirmed, and corresponding improvement suggestions were provided, which can serve as a reference for the construction of the internal control evaluation system for pharmaceutical procurement in public hospitals.更多还原