李琳

    [摘要] 医用耗材管理是医院管理的重要内容，也是加强医院内部控制和降低医院成本的重要战略性举措，对医院的长久发展具有极为重要的作用和意义。尽管我国各级各类医院都高度重视医用耗材管理，但公立医院医用耗材管理基础薄弱，存在缺乏成本控制、使用和收费机制不完善、高值耗材使用缺乏有效控制等问题，导致管理效率低下，急需构建科学、有效的医用耗材内部控制体系。本文从耗材入院前准入、价格谈判，到进院后临床使用、财务结算、患者权益保障等方面进行风险防范和有效控制分析，为医院进一步做好医用耗材管理的内部控制提供一定依据和参考。

    [关键词] 医用耗材；内部控制；成本控制；监督

    [中图分类号] R197.3 [文献标识码] A [文章编号] 1673-7210(2018)06(c)-0167-05

    [Abstract] The public hospitals urge to establish an effective and complete internal control system in the medical disposable materials management so that they can prevent different type of risks existing in medical activities and guarantee the efficiency of the medical disposable materials management as well as the consistent development of the hospitals in the long run. Although the public hospitals give more importance to this issue， the internal control system in most public hospitals has many weaknesses， such as lack of cost control， imperfect use and charging mechanism and lack of effective control on the use of high value consumables， which caused great management inefficiency， so it is urgent to build a scientific and effective internal control system for medical disposable materials. This article will carry out risk prevention and effective control analysis according to consumables access ......