医院财务内审在后勤物资管理中的作用探讨

摘要

Objective: To explore the value of the financial - oriented internal audit in the management of logistics materials. Methods: Referring to the usage of the hospital office supplies and medical miscellaneous in the last few years, quota manage-ment was applied by distinguishing the basic materials and special materials, so as to improve staff's consciousness of energy conservation and consumption reduction. Results: If business growth situation has not been ruled out ,there was no significant difference on office supplies, P > 0. 05; while there was significant difference, P < 0. 01 on medical miscellaneous. In case the hospital business growth was excluded, there was significant difference,P < 0. 01 in both office supplies and medical miscella-neous expenses. Conclusion: It is necessary to strengthen the finance internal audit to reduce the waste of materials, that, at the same time, is conducive to reduce financial risks.%目的：探讨财务内审在后勤物资管理中的作用。方法结合医院办公用品和医用杂支前几年使用情况,区分基本物资和专用物资,进行定额管理,以提高员工的节能减耗的意识。结果未排除业务增长率情况下,办公用品费用无显著性差异,P >0.05；而医用杂支有显著性差异,P <0.01。排除院业务增长率后,办公用品和医用杂支费用都具有显著性差异,P <0.01。结论积极加强财务内审减少的物资浪费是很有必要的,并且有利于减少财务风险。